Court of Appeals for the Ninth Circuit April 30, 2007, No. 06-15060 (Holt v. Internal Revenue Service)

MEMORANDUM **

Ronald L. Holt and Lyssa Royal Holt appeal pro se from the district court’s order dismissing without prejudice their petition to quash an IRS summons issued to third parties in connection with an investigation of the Holts’ federal tax liabilities. We have jurisdiction under 28 U.S.C. § 1291.