United States Seventh Circuit

In plaintiff's petition in the Tax Court to keep the IRS from increasing the amount of income tax withheld from his wages, dismissal of his case for lack of subject-matter jurisdiction is affirmed as, even if plaintiff's theory that the underlying dispute concerned a collection action within the ambit of section 6330 is accepted, the Tax Court would not have subject-matter jurisdiction because there was no issuance of a notice of determination.

Appellate Information

• Decided 03/31/2010
• Published 03/31/2010

Judges

• PER CURIAM., Before COFFEY, FLAUM, and KANNE, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Robert W. Cleveland (submitted), Rockford, IL, pro se.


• For Appellees:
  
• Steven W. Parks (submitted), Department of Justice, Clarissa C. Potter, Internal Revenue Service, Washington, DC, for Respondent-Appellee.