UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

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No. 99-30459 Summary Calendar ____________________

FOUR GEES TRUST, Plaintiff-Appellant, versus

UNITED STATES OF AMERICA,

Defendant-Appellee.

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Appeal from the United States District Court for the Middle District of Louisiana (98-CV-709-A ) _________________________________________________________________

September 16, 1999

Before SMITH, BARKSDALE, and EMILIO M. GARZA, Circuit Judges.

PER CURIAM:*

Four Gees Trust appeals the dismissal, for lack of subject

matter jurisdiction, of its wrongful levy action against the

Government, which arose from the seizure of 24 shares of stock by

the IRS to satisfy a third party’s outstanding tax liabilities.

This action was dismissed because Four Gees failed to file it

within the nine-month statutory period in which the United States

has waived its sovereign immunity.

Four Gees contends that the district court erred in granting

the dismissal because it sought an injunction against the sale of

the stock in state court within the statutory period, and attempted

* Pursuant to 5TH CIR. R. 47.5, the Court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4. in good faith to pursue its case. Our review is de novo. See

Shanbaum v. United States,

(5th Cir. 1994).

Pursuant to our review of the record and the briefs, and

essentially for the reasons stated by the district court in

granting the motion to dismiss, Four Gees Trust v. United States,

No. 98-709-A (M.D. La 24 Feb. 1999)(unpublished), the dismissal is

AFFIRMED.