Abraitis v. United States, No. 12-3747 (6th Cir. 2013)Annotate this Case
Abraitis brought a challenge to the reasonableness of an IRS jeopardy determination, 26 U.S.C. 7429 (b). The district court dismissed for lack of jurisdiction and failure to state a claim. The Sixth Circuit affirmed, based on the statutory requirement that the taxpayer seek administrative review within 30 days of receiving the notice of jeopardy levy. The court rejected his argument that various bad-faith actions by the IRS excuse his neglect and permitted judicial review. The exhaustion requirement is not jurisdictional, but is mandatory.