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BLAIR v. I.R.S.

No. 00-16010.

304 F.3d 861 (2002)

Edwin J. BLAIR, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE; Department of the Treasury; United States of America; James Freitas; Thomas Whatley, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed September 9, 2002.

Attorney(s) appearing for the Case

J. Chauncey Hayes, Sacramento, CA, for the appellant.

Debora G. Luther and David T. Shelledy, Assistant U.S. Attorneys, Sacramento, CA, for the appellee.

Before HUG, and TASHIMA, Circuit Judges, and SEDWICK, District Judge.

OPINION

HUG, Circuit Judge.

This appeal involves a claim brought by Edwin Blair under the Federal Tort Claims Act ("FTCA"), 28 U.S.C. §§ 2671-80, for injuries suffered from an arrest by Internal Revenue Service ("IRS") agents. The district court dismissed the claim for lack of subject matter jurisdiction because Blair had failed to present an adequate claim to the IRS prior to instituting suit as required by 28 U.S.C. § 2675(a). The court...

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