SYNERGY STAFFING, INC., fka Personnel Connection, Inc., Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee, 134 F. App'x 166

MEMORANDUM Synergy Staffing appeals the district court’s grant of

summary judgment to the Internal Revenue Service on Synergy’s claim that it is entitled to a tax refund for the year 1997. For the reasons stated by the district court, we AFFIRM. AFFIRMED. This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.