Opinion
22-15320
07-10-2023
CHARLES RANDALL SORENSEN, Plaintiff-Appellant, v. EDWARD H. BASTIAN, CEO for Delta Airlines; DELTA FAMILY CARE RETIREMENT, Trust, Also named as Delta F-Care Retirement, Defendants-Appellees.
NOT FOR PUBLICATION
This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
Appeal from the United States District Court for the District of Arizona John Joseph Tuchi, District Judge, Presiding D.C. No. 3:21-cv-08121-JJT
Before: WALLACE, O'SCANNLAIN, and SILVERMAN, Circuit Judges.
MEMORANDUM
Charles Sorensen appeals from the district court's dismissal of his action challenging the defendants' compliance with an Internal Revenue Service Notice of Levy. We review de novo, Lopez-Valenzuela v. Arpaio, 770 F.3d 772, 777 (9th Cir. 2014) (en banc), and affirm.
The district court correctly held that the defendants were not in default because they filed a timely Rule 12(b)(6) motion to dismiss the amended complaint, instead of filing an answer. The timely Rule 12(b)(6) motion extended the deadline to answer until after the district court denied the motion. Fed.R.Civ.P. 12(a)(4)(A). Because the district court granted the motion to dismiss, the defendants were not required to file an answer.
The district court properly dismissed this action for failure to state a claim. Sorensen cannot state a claim against the defendants for complying with the Notice of Levy. See 26 U.S.C. § 6332(e) (providing that a person who "surrenders" property in compliance with a levy "shall be discharged from any obligation or liability to the delinquent taxpayer and any other person with respect to such property or rights to property arising from such surrender or payment.").
AFFIRMED.
The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).