107 F.3d 14
Harry L. ABERCROMBIE, Plaintiff-Appellant,
LOS ANGELES COUNTY EMPLOYEES RETIREMENT ASSOCIATION,
United States Court of Appeals, Ninth Circuit.
Submitted Jan. 21, 1997.*
Decided Jan. 27, 1997.
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
Before: O'SCANNLAIN, LEAVY and KLEINFELD, Circuit Judges.
Harry L. Abercrombie appeals pro se the district court's summary judgment dismissal of his complaint alleging that the Los Angeles County Employees Retirement Association committed conversion by honoring an Internal Revenue Service levy upon his pension funds. The district court is affirmed because employers are immune from a damages action for honoring IRS levies. See 26 U.S.C. § 6332(e); Farr v. United States, 990 F.2d 451, 455-56 (9th Cir.); cert. denied, 510 U.S. 1023 (1993).