James Widtfeldt v. CIR, No. 13-3072 (8th Cir. 2014)
Annotate this CaseCourt Description: Civil case - Federal Tax. Defendant's attempt to enjoin tax collection is prohibited by the Anti-Injunction Act, and sovereign immunity shielded the defendants on his claim for money damages.
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 13-3072 ___________________________ James A. Widtfeldt, lllllllllllllllllllll Plaintiff - Appellant, v. Commissioner of Internal Revenue; James Daugherty, lllllllllllllllllllll Defendants - Appellees. ____________ Appeal from United States District Court for the District of Nebraska - Omaha ____________ Submitted: June 16, 2014 Filed: June 23, 2014 [Unpublished] ____________ Before BYE, COLLOTON, and BENTON, Circuit Judges. ____________ PER CURIAM. James Widtfeldt appeals the district court s1 dismissal of his pro se action, in which he alleged, among other things, that defendants attempted to violate a tax court 1 The Honorable Joseph F. Bataillon, United States District Judge for the District of Nebraska. order by pursuing tax collection against him. He sought damages and injunctive relief. Upon careful review, see Pagonis v. United States, 575 F.3d 809, 812 (8th Cir. 2009), we conclude that dismissal was proper: sovereign immunity shields defendants from Widtfeldt s claim for money damages, see F.D.I.C. v. Meyer, 510 U.S. 471, 474 (1994), and his attempt to enjoin tax collection is prohibited by the Anti-Injunction Act, see 26 U.S.C. ยง 7421(a). Accordingly, we affirm. ______________________________ -2-
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