United States Sixth Circuit

In a tax refund case arising after plaintiff paid the federal government $326,061.34 to satisfy a federal tax lien placed on real property he owned in Florida, dismissal of the claim is affirmed where plaintiff's failure to follow the applicable statute, 26 U.S.C. section 7426(a)(4), and to seek a certificate of discharge, barred his suit.

Appellate Information

• Decided 04/15/2008
• Published 04/15/2008

Judges

• Before: BOGGS, Chief Judge;  ROGERS, Circuit Judge;  and SHADUR, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellees:
  
• ARGUED:  Kenneth J. Wrobel, Jr., Kenneth J. Wrobel, Jr., P.C., Birmingham, Michigan, for Appellant.  John A. Nolet, United States Department of Justice, Washington, D.C., for Appellee.   ON BRIEF:  Kenneth J. Wrobel, Jr., Kenneth J. Wrobel, Jr., P.C., Birmingham, Michigan, for Appellant.  John A. Nolet, Bruce R. Ellisen, United States Department of Justice, Washington, D.C., for Appellee.