Swan v. Sundstrom, (1st Cir. 1998)

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[NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT]

United States Court of Appeals

For the First Circuit

No. 98-1289

STEVEN A. SWAN,

Plaintiff, Appellant,

v.

DOROTHEA CLEARY,

INTERNAL REVENUE SERVICE,

Defendant, Appellee.

No. 98-1387

STEVEN A. SWAN,

Plaintiff, Appellant,

v.

GARY SUNDSTROM,

INTERNAL REVENUE SERVICE,

Defendant, Appellee.

APPEALS FROM THE UNITED STATES DISTRICT COURT

DISTRICT OF NEW HAMPSHIRE

[Hon. Joseph A. DiClerico, Jr., U.S. District Judge]

[Hon. Steven J. McAuliffe, U.S. District Judge]

Before

Selya, Circuit Judge, Campbell, Senior Circuit Judge, and Lynch, Circuit Judge.

Steven A. Swan on brief pro se.

Loretta C. Argrett, Assistant Attorney General, Ann B. Durney, Attorney, Tax Division, Department of Justice, and Murray S.

Horwitz, Attorney, Tax Division, Department of Justice, on brief for appellees.

AUGUST 20, 1998 Per Curiam. We have carefully reviewed the briefs and record on appeal and affirm the judgments below. The collection efforts that the appellant attributes to the revenue agents did not manifest any intentional or reckless disregard for provisions of the Internal Revenue Code. Moreover, the appellant's general attacks on the validity of the Internal Revenue Code or the income tax are not cognizable under 26 U.S.C. 7433. Gonsalves v. I.R.S., 975 F.2d 13, 16 (1st Cir. 1992). Accordingly, the cases were properly dismissed for failure to state claims under 26 U.S.C. 7433.

Affirmed. Loc. R. 27.1.

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