NOT FOR PUBLICATION FILED UNITED STATES COURT OF APPEALS DEC 23 2025 MOLLY C. DWYER, CLERK U.S. COURT OF APPEALS FOR THE NINTH CIRCUIT CRAIG JOSEPH HEDGES, No. 25-3152 D.C. No. 3:24-cv-08354-TLT Plaintiff - Appellant, v. MEMORANDUM* UNITED STATES OF AMERICA; CALIFORNIA FRANCHISE TAX BOARD; DAVID A. HUBBERT, Deputy Assistant Attorney General, Defendants - Appellees.

Appeal from the United States District Court for the Northern District of California Trina L. Thompson, District Judge, Presiding Submitted December 17, 2025** Before: PAEZ, CHRISTEN, and KOH, Circuit Judges.

Craig Joseph Hedges appeals pro se from the district court’s order dismissing for failure to prosecute his action challenging the federal government’s

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). authority to tax Hedges. We have jurisdiction under 28 U.S.C. § 1291. We affirm.

We do not consider the district court’s dismissal for failure to prosecute because Hedges does not address the court’s basis for dismissal in his opening brief. See Indep. Towers of Wash. v. Washington, 350 F.3d 925, 929 (9th Cir. 2003) (explaining that “we will not consider any claims that were not actually argued in appellant’s opening brief”).

All requests set forth in Hedges’s opening brief are denied.

AFFIRMED.

2 25-3152