MEMORANDUM
Frank Eversole appeals pro se from the district court’s judgment dismissing his action alleging that the Internal Revenue Service illegally levied his Social Security disability insurance benefits. We have jurisdiction under 28 U.S.C. § 1291. We review de novo a dismissal for failure to state a claim. Doe v. Internet Brands, Inc., 824 F.3d 846, 849 (9th Cir. 2016). We affirm.
The district court properly dismissed Eversole’s action because the Internal Revenue Service has the authority to levy Eversole’s Social Security disability insurance benefits. See 26 U.S.C. § 6334(a) (enumerating property exempt from levy for taxes); id. § 6334(c) (providing that no other property is exempt from levy other than property enumerated in subsection (a)); see also id. § 6331(a) (Secretary has the power to levy property and rights to property if a person is liable for unpaid taxes, and federal payments can be levied).
We do not consider matters not specifically and distinctly raised and argued at the district court. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
AFFIRMED.
xhiS disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.