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The Untangle NG Firewall wireless appliance .
The military is using Untangle and other open source software. The domain name was created in 2012 by Dave Todorov, a systems administrator who has been.70 F.3d 1276
77 A.F.T.R.2d 96-6255, 96-2 USTC P 50,347
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.Gary D. THOMAS, Plaintiff-Appellant,v.UNITED STATES of America, Defendant-Appellee.
No. 94-17377.
United States Court of Appeals, Ninth Circuit.
Submitted Nov. 7, 1995.*Decided Nov. 14, 1995.

Before: FLETCHER, PREGERSON, and T.G. NELSON, Circuit Judges.


Gary D. Thomas appeals pro se the district court’s order dismissing his complaint for lack of subject matter jurisdiction. We have jurisdiction under 28 U.S.C. Sec. 1291, and we affirm.

In a prior appeal of a complaint filed by Thomas in the district court, we reversed the district court’s order dismissing Thomas’ complaint against the Internal Revenue Service («IRS») for lack of subject matter jurisdiction, and remanded to the district court for further proceedings. Thomas v. United States, No. 94-16226, unpublished memorandum disposition (9th Cir. Dec. 21, 1994). Thomas’ new complaint, seeking damages for the IRS’ alleged wrongful collection of taxes from Thomas, is barred by the doctrine of res judicata. See Restatement (Second) of Judgments Sec. 24(1) (1982). Thomas’ new complaint also lacks merit because Thomas has neither alleged nor shown that the IRS acted without proper authority. See 26 U.S.C. Sec. 7401(a); 26 U.S.C. Sec. 6321; 26 U.S.C.


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