MASSBAUM v. UNITED STATES (2018)

United States Court of Appeals, Ninth Circuit.

Ross MASSBAUM; Florina Massbaum, Plaintiffs-Appellants, v. UNITED STATES of America, Erroneously Sued As Internal Revenue Service, Defendant-Appellee.

No. 17-56262

Decided: March 22, 2018

Before: LEAVY, M. SMITH, and CHRISTEN, Circuit Judges.

Ross Massbaum, Pro Se Florina Massbaum, Pro Se Valerie Larissa Makarewicz, Assistant U.S. Attorney, DOJ—U.S. Department of Justice, Los Angeles, CA, Bruce R. Ellisen, Curtis Clarence Pett, Esquire, DOJ—U.S. Department of Justice, Tax Division/Appellate Section, for Defendant-Appellee

MEMORANDUM **

Ross and Florina Massbaum appeal pro se from the district court’s judgment dismissing for lack of subject matter jurisdiction their action seeking repayment of funds paid to the Internal Revenue Service in relation to a dispute over their tax liabilities. We have jurisdiction under 28 U.S.C. § 1291. We affirm.

In their opening brief, the Massbaums fail to address the basis for the district court’s dismissal of their action. As a result, they have waived any challenges to the dismissal order. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999) (“[O]n appeal, arguments not raised by a party in its opening brief are deemed waived.”); Greenwood v. FAA, 28 F.3d 971, 977 (9th Cir. 1994) (“We will not manufacture arguments for an appellant, and a bare assertion does not preserve a claim․”).

AFFIRMED.

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