United States Eleventh Circuit

Denial of a Collections Due Process Hearing in connection with a determination of income tax liability is affirmed as the U.S. Tax Court has exclusive jurisdiction over claims relating to income tax liability, and the district court properly determined that it lacked subject-matter jurisdiction over the petition.

Appellate Information

• Decided 01/30/2007
• Published 01/30/2007

Judges

• PER CURIAM:, Before TJOFLAT, BIRCH and KRAVITCH, Circuit Judges.

Court

• United States Eleventh Circuit

Counsel

• For Appellant:
  
• Sheri Redeker-Barry, Cape Coral, FL, pro se., Andrea R. Tebbets, Curtis C. Pett, U.S. Atty., App. Section, Tax Div., Dept. of Justice, Washington, DC, for U.S.