MARTIN v. OLSON (2019)

United States Court of Appeals, Ninth Circuit.

Scott R. MARTIN, Plaintiff-Appellant, v. Nina E. OLSON; United States Internal Revenue Service, Defendants-Appellees.

No. 18-15347

Decided: January 24, 2019

Before: TROTT, TALLMAN, and CALLAHAN, Circuit Judges.

Scott R. Martin, Pro Se Curtis Clarence Pett, Esquire, Joan I. Oppenheimer, DOJ - U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, for Defendant-Appellee Nina E. Olson Boris Kukso, Trial Attorney, Curtis Clarence Pett, Esquire, Joan I. Oppenheimer, DOJ - U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC, Steven Warren Myhre, Esquire, Assistant U.S. Attorney, USLV - Office of the U.S. Attorney, Las Vegas, NV, for Defendant-Appellee United States Internal Revenue Service

MEMORANDUM **

Scott R. Martin appeals pro se from the district court’s judgment dismissing for lack of jurisdiction Martin’s mandamus action seeking to compel the National Taxpayer Advocate to respond to his inquiry. We have jurisdiction under 28 U.S.C. § 1291. We review de novo. Stang v. IRS, 788 F.2d 564, 565 (9th Cir. 1986). We affirm.

The district court properly dismissed this action for lack of mandamus jurisdiction because the National Taxpayer Advocate does not have a “nondiscretionary duty” to respond to Martin’s inquiries. See 28 U.S.C. § 1361; Patel v. Reno, 134 F.3d 929, 931 (9th Cir. 1997) (explaining the conditions for availability of mandamus relief); Stang, 788 F.2d at 565-566 (affirming the district court’s dismissal for lack of mandamus jurisdiction because the IRS had no “nondiscretionary duty” to assess plaintiff’s taxes on demand).

We do not consider matters that are not specifically and distinctly raised and argued in the opening brief. See Padgett v. Wright, 587 F.3d 983, 986 (9th Cir. 2009).

AFFIRMED.

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