Bill M. Overton v. United States of America P. Crepo

BALDOCK, Circuit Judge.

Plaintiff-appellant Bill M. Overton appeals pro se from the district court’s dismissal of his claims against the United States and his claims against internal revenue officer P. Crepo, in her individual capacity. Plaintiff asserts that Crepo illegally and maliciously filed a notice of federal tax lien for the years 1977 and 1981 on his property. He seeks damages from the United States and Crepo, as well as the release of the federal tax lien. The district court granted summary judgment in favor of the government for lack of subject matter jurisdiction relying upon the…