United States Seventh Circuit

In a tax case, summary judgment to the government for unpaid taxes, interest, and penalties is reversed and remanded with instructions to dismiss where: 1) the government failed to serve defendant within the time limits prescribed by Fed. R. Civ. P. 4, and as a result the district court lacked personal jurisdiction over defendant; and 2) defendant's subsequent motion to extinguish two tax liens was not a request for affirmative relief that waived his prior objection to personal jurisdiction.

Appellate Information

• Argued 12/03/2007
• Decided 12/01/2008
• Published 12/01/2008

Judges

• SYKES, Circuit Judge., Before BAUER, EVANS, and SYKES, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellees:
  
• Andrea Tebbets, Department of Justice, Washington, DC, for Plaintiff-Appellee., Lisa M. Ligas, Chicago, IL, James E. Dahl, Dahl & Associates, Chicago, IL, for Defendant-Appellant.