Louis Ronald Depolo, Appellant v. Caroline Ciraolo-Klepper, Commissioner, Internal Revenue, Personally and United States Attorney General, Appellees
Upon consideration of the motion for summary reversal and the opposition thereto, combined with the motion for summary affirmance; and the order to show cause filed March 7, 2017 and the response thereto, which contains a motion for judicial notice, it is
ORDERED that the order to show cause be discharged. It is
FURTHER ORDERED that the motion for judicial notice be denied. Appellant has not demonstrated that the materials as to which he seeks judicial notice are relevant to the disposition of this case. See Larson v. Dep't of State, 565 F.3d 857, 870 (D.C. Cir. 2009). It is
FURTHER ORDERED that the motion for summary affirmance be granted and the motion for summary reversal denied. The merits of the parties' positions are so clear as to warrant summary action. See Taxpayers Watchdog, Inc. v. Stanley, 819 F.2d 294, 297 (D.C. Cir. 1987) (per curiam). The district court properly dismissed the complaint on the ground appellant's challenges are barred by the Anti-Injunction Act, 26 U.S.C. § 7421(a). Appellant has shown no error in the district court's determination that the Act, by its plain terms, applies to his claims.
Pursuant to D.C. Circuit Rule 36, this disposition will not be published. The Clerk is directed to withhold issuance of the mandate herein until seven days after resolution of any timely petition for rehearing or petition for rehearing en banc. See Fed. R. App. P. 41(b); D.C. Cir. Rule 41.
FOR THE COURT:
Mark J. Langer, Clerk
Robert J. Cavello Deputy Clerk