State of Nebraska, Ex Rel., Department of Social Services Internal Revenue Service v. David A. Bentson
Court of Appeals for the Ninth Circuit
1Opinion of the Court
T.G. NELSON, Circuit Judge:
Defendant David A. Bentson appeals the district court’s order dismissing the Internal Revenue Service (“IRS”) as a party and remanding to state court his action seeking to enjoin the assessment and collection of alleged past-due child support payments. Bentson contends that the district court erred first by exercising removal jurisdiction and second by dismissing the IRS as a party prior to remanding the ease. We have jurisdiction under 28 U.S.C. § 1291, and we affirm.
I
In 1986, the State of Nebraska (“the State”) filed an action against David Bentson in' the…
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