United States v. Russell Novell, No. 14-3711 (8th Cir. 2015)
Annotate this CaseCourt Description: Per Curiam - Before Wollman, Loken and Benton, Circuit Judges] Civil case - Federal tax. Judgment reducing Novell's federal income tax assessments to judgment and enforcing federal tax liens affirmed without comment. [ June 10, 2015
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United States Court of Appeals For the Eighth Circuit ___________________________ No. 14-3711 ___________________________ United States of America lllllllllllllllllllll Plaintiff - Appellee v. Russell Novell lllllllllllllllllllll Defendant - Appellant Jan Novell; Missouri Department of Revenue lllllllllllllllllllll Defendants ____________ Appeal from United States District Court for the Western District of Missouri - Springfield ____________ Submitted: June 4, 2015 Filed: June 11, 2015 [Unpublished] ____________ Before WOLLMAN, LOKEN, and BENTON, Circuit Judges. ____________ PER CURIAM. Russell Novell appeals following entry of judgment by the district court1 in the government’s civil action to reduce federal income tax assessments to judgment and enforce federal tax liens against real property. For reversal, Novell argues that the district court lacked jurisdiction to enter its order. Having reviewed the record de novo and considered the parties’ submissions on appeal, we find Novell’s arguments unavailing: he waived any challenge to personal jurisdiction early in the proceedings, see Fed. R. Civ. P. 12(b)(2), (h)(1); in any event, he conceded that he was domiciled in the forum state, thus establishing a basis for personal jurisdiction, see Viasystems, Inc. v. EBM-Papst St. Georgen GmbH & Co., KG, 646 F.3d 589, 595 (8th Cir. 2011); and the court properly exercised subject matter jurisdiction in this tax-related action brought by the United States under specific statutory authority, see 26 U.S.C. § 7402; 28 U.S.C. §§ 1340, 1345. Accordingly, we affirm. See 8th Cir. R. 47B. ______________________________ 1 The Honorable M. Douglas Harpool, United States District Judge for the Western District of Missouri. -2-
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