Four Gees Trust v. United States

UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT ____________________

No. 99-30459

Summary Calendar ____________________

FOUR GEES TRUST,

Plaintiff-Appellant, versus

UNITED STATES OF AMERICA,

Defendant-Appellee. _________________________________________________________________ Appeal from the United States District Court for the Middle District of Louisiana (98-CV-709-A ) _________________________________________________________________ September 16, 1999

Before SMITH, BARKSDALE, and EMILIO M. GARZA, Circuit Judges. PER CURIAM:*

Four Gees Trust appeals the dismissal, for lack of subject matter jurisdiction, of its wrongful levy action against the Government, which arose from the seizure of 24 shares of stock by the IRS to satisfy a third party’s outstanding tax liabilities. This action was dismissed because Four Gees failed to file it within the nine-month statutory period in which the United States has waived its sovereign immunity.

Four Gees contends that the district court erred in granting the dismissal because it sought an injunction against the sale of the stock in state court within the statutory period, and attempted in good faith to pursue its case. Our review is de novo. See Shanbaum v. United States, 32 F.3d 180, 182 (5th Cir. 1994).

Pursuant to our review of the record and the briefs, and essentially for the reasons stated by the district court in granting the motion to dismiss, Four Gees Trust v. United States, No. 98-709-A (M.D. La 24 Feb. 1999)(unpublished), the dismissal is AFFIRMED.