United States Sixth Circuit

In an action alleging a wrongful determination and levy on the part of the Internal Revenue Service (IRS) and seeking a redetermination of the decision, sua sponte dismissal of the action is affirmed in part and reversed in part where: 1) a portion of the dismissal that found there was no subject matter jurisdiction over a challenge to the income tax levies was proper; but 2) the district court incorrectly determined that it had subject matter jurisdiction over the civil penalties portion of plaintiff's appeal.

Appellate Information

• Decided 12/06/2007
• Published 12/06/2007

Judges

• Before:  KEITH and GRIFFIN, Circuit Judges;  VAN TATENHOVE, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ON BRIEF:  Regina S. Moriarty, Michael J. Haungs, United States Department of Justice, Washington, DC, for Appellees.   Carl R. Wagenknecht, Jr., Akron, Ohio, pro se.