Court of Appeals for the Ninth Circuit June 15, 2007, No. 06-56691 (United States v. Pragasam)

MEMORANDUM **

Lloyd Pragasam appeals pro se from the district court’s judgment in favor of the United States in its petition for approval of a levy on his house to secure payment for taxes from 1995 through 1997. We have jurisdiction pursuant to 26 U.S.C. § 1291. Whether the district court had subject matter jurisdiction is a question of law we review de novo. Kruso v. Int’l Tel. & Tel. Corp.