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NEB. EX REL. DEPT. OF SOCIAL SERVICES v. BENTSON

No. 97-15204.

146 F.3d 676 (1998)

STATE OF NEBRASKA, EX REL., DEPARTMENT OF SOCIAL SERVICES; Internal Revenue Service, Plaintiffs-Appellees, v. David A. BENTSON, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 4, 1998.

Attorney(s) appearing for the Case

Donald G. Moats, Law Offices of Donald G. Moats, Lafayette, California, for appellant.

Teresa T. Milton, Assistant Attorney General, Washington, DC, for appellee.

Before: LAY, KOZINSKI, and T.G. NELSON, Circuit Judges.

T.G. NELSON, Circuit Judge:

Defendant David A. Bentson appeals the district court's order dismissing the Internal Revenue Service ("IRS") as a party and remanding to state court his action seeking to enjoin the assessment and collection of alleged past-due child support payments. Bentson contends that the district court erred first by exercising removal jurisdiction and second by dismissing the IRS as a party prior to remanding the case. We have jurisdiction under...

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