United States Tenth Circuit

Dismissal of a complaint filed against the Commissioner of Internal Revenue for slander of title and related claims following the IRS's filing of federal tax liens against plaintiff's property is affirmed and sanctions imposed on plaintiff since the appeal was legally frivolous.

Appellate Information

• Decided 04/04/2006
• Published 04/04/2006

Judges

• TACHA, Chief Circuit Judge., Before TACHA, Chief Circuit Judge, HARTZ, and TYMKOVICH, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs: , Delbert Kyler, pro se.


• For Appellees:
  
• Eileen J. O'Connor, Assistant Attorney General, Andrea R. Tebbets, Attorney, and Patricia M. Bowman, Attorney, Tax Division, Department of Justice, Washington, D.C.;   and David E. O'Meilia, United States Attorney for the Northern District of Oklahoma, Tulsa, Oklahoma, on the brief for Appellees.