Trueblood v. US IRS
Trueblood v. US IRS
Opinion
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
_____________________
No. 95-30636 Summary Calendar _____________________
DON TRUEBLOOD,
Plaintiff-Appellant,
versus
UNITED STATES INTERNAL REVENUE SERVICE; THOMAS GRACE, Individually and in his official capacity as an employee/agent of the USA/IRS; UNITED STATES OF AMERICA,
Defendants-Appellees.
_______________________________________________________
Appeal from the United States District Court for the Western District of Louisiana (CV-94-2315) _______________________________________________________ December 15, 1995
Before REAVLEY, DUHÉ AND WIENER, Circuit Judges.
PER CURIAM:*
Don Trueblood appeals from the district court’s dismissal of
his complaint pursuant to the Anti-Injunction Act,
26 U.S.C. § 7421(a). He argues that the district court should have
construed his claim under the Administrative Procedure Act,
5 U.S.C. §§ 701-706; applied a judicially-created exception to
* Local rule 47.5 provides: “The publication of opinions that have no precedential value and merely decide particular cases on the basis of well-settled principles of law imposes needless expense on the public and burdens on the legal profession.” Pursuant to that Rule, the Court has determined that this opinion should not be published. the Anti-Injunction Act; determined that the complaint was
subject to a statutory exemption under
26 U.S.C. § 6213; and
construed portions of his complaint as alleging civil rights
claims. We have reviewed the record and the district court’s
opinion and find no reversible error. Accordingly, we affirm for
essentially the reasons given by the district court. Trueblood
v. United States, No. CV-94-2315 (W.D. La. May 26, 1995).
AFFIRMED.
2
Reference
- Status
- Unpublished