Court of Appeals for the Ninth Circuit February 23, 2001, No. 00-70933; Tax Ct. No. 11269-99L (Van Fossen v. Commissioner)

MEMORANDUM2

Roland Van Fossen appeals pro se the Tax Court’s decision dismissing for failure to state a claim his Petition for Lien or Levy Action brought pursuant to 26 U.S.C. § 6330(d). We have jurisdiction pursuant to 26 U.S.C.