James Widtfeldt v. Kay Ponte, No. 12-3227 (8th Cir. 2013)
Annotate this CaseCourt Description: Civil case. Plaintiff's action seeking injunctive relief against taxation officials and the U.S. was prohibited by the Anti-Injunction Act.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 12-3227 ___________________________ James A. Widtfeldt lllllllllllllllllllll Plaintiff - Appellant v. Kay Ponte, Revenue Agent; Commissioner of the IRS; United States lllllllllllllllllllll Defendants - Appellees ____________ Appeal from United States District Court for the District of Nebraska - Omaha ____________ Submitted: May 2, 2013 Filed: May 8, 2013 [Unpublished] ____________ Before LOKEN, MELLOY, and BENTON, Circuit Judges. ____________ PER CURIAM. James Widtfeldt appeals the district court s1 dismissal of his civil complaint seeking injunctive relief against taxation officials and the United States. After careful 1 The Honorable Joseph F. Bataillon, United States District Judge for the District of Nebraska. de novo review of the record, see Pagonis v. United States, 575 F.3d 809, 812 (8th Cir. 2009), and having considered the parties submissions on appeal, we agree with the district court that, under the Anti-Injunction Act, 26 U.S.C. ยง 7421(a), Widtfeldt is prohibited from bringing this action. Accordingly, we affirm. See 8th Cir. R. 47B. ________________________ -2-
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