Philip E. Roberts v. United States , 3 F. App'x 570 ( 2001 )


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  •                      United States Court of Appeals
    FOR THE EIGHTH CIRCUIT
    ___________
    No. 00-1121
    ___________
    Philip Eugene Roberts,                   *
    *
    Appellant,            * Appeal from the United States
    * District Court for the Western
    v.                                 * District of Arkansas.
    *
    United States of America,                *      [UNPUBLISHED]
    *
    Appellee.             *
    ___________
    Submitted: January 31, 2001
    Filed: February 5, 2001
    ___________
    Before McMILLIAN, RICHARD S. ARNOLD, and FAGG, Circuit Judges.
    ___________
    PER CURIAM.
    Philip Eugene Roberts appeals the district court's dismissal of Roberts's
    mandamus petition seeking declaratory and injunctive relief against the Internal
    Revenue Service. Having carefully reviewed the record and the parties' submissions,
    we conclude the action was properly dismissed for lack of subject matter jurisdiction.
    See 
    26 U.S.C. § 7421
    (a) (except as provided, no suit for purpose of restraining
    assessment or collection of any tax shall be maintained in any court); 
    28 U.S.C. § 2201
    (a) (declaratory judgment not available for cases involving federal taxes);
    Warren v. United States, 
    874 F.2d 280
    , 281-82 (5th Cir. 1989) (
    5 U.S.C. § 702
     did not
    waive sovereign immunity where taxpayers sought declaratory relief related to penalty-
    of-perjury clause on tax return). Accordingly, we affirm. See 8th Cir. R. 47B.
    A true copy.
    Attest:
    CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.
    -2-
    

Document Info

Docket Number: 00-1121

Citation Numbers: 3 F. App'x 570

Filed Date: 2/5/2001

Precedential Status: Non-Precedential

Modified Date: 1/12/2023