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Calafut v. Commissioner of Internal Revenue

United States District Court, M.D. Pennsylvania
Oct 4, 1967
277 F. Supp. 266 (M.D. Pa. 1967)

Summary

holding that where suit to remove tax lien in effect sought injunctive relief restraining collection of tax, suit was barred by Anti-Injunction Act

Summary of this case from Wilkens v. U.S.

Opinion

Civ. No. 10021.

October 4, 1967.

Stanley G. Calafut, pro se.

Bernard J. Brown, U.S. Atty., Scranton, Pa., Donald Gavin, Tax Division, Dept. of Justice, Washington, D.C., for defendant.


This is a motion by defendant to dismiss the complaint for lack of jurisdiction over the subject matter and person of the defendant, and because the complaint fails to state a claim upon which relief can be granted.

The complaint is unclear. It alleges generally that plaintiff was involved in a dispute with the Government concerning the deductibility of certain costs in connection with his purchase of an automobile used primarily for medical purposes; that in fixing his liability for taxes the Internal Revenue Service applied an "unreasonable standard of values" in that they contended that "the purchase of an automobile involves amounts paid out for permanent improvements which increase the value * * *" of plaintiff's estate and was not the kind of capital expenditure which is deductible under Section 1.213-1(e)(1) (iii) of the Internal Revenue Regulations; that defendant now refuses to accept plaintiff's automobile in satisfaction of the tax liability at the value consistent with that upon which the tax liability was determined; and that defendant has filed a lien and is making seizures of plaintiff's property to satisfy the liability. Plaintiff requests this court to remove the tax lien against plaintiff, and to order the Government to return all seized property, and to accept the automobile in satisfaction of the tax liability at the value used in establishing his tax liability.

During argument it was brought out that plaintiff appealed the Tax Court decision upholding the Government's determination of his tax liability, but later withdrew the appeal. He admitted liability for the tax assessment, and that the purpose of this action is to force the Government to accept the automobile in payment at the value established in the previous tax proceedings.

This was represented to have been about $205.00.

In effect, plaintiff seeks certain mandatory injunctive relief in connection with assessment and collection of taxes, and declaratory relief with respect to the assessment and manner of payment. This relief is prohibited by 26 U.S.C.A. § 7421 and 28 U.S.C.A. § 2201. Enochs v. Williams Packing Nav. Co., 1962, 370 U.S. 1, 82 S.Ct. 1125, 8 L.Ed.2d 292; Miller v. Standard Nut Margarine Co., 1932, 284 U.S. 498, 52 S.Ct. 260, 76 L.Ed. 422; Singleton v. Mathis, 8 Cir. 1960, 234 F.2d 616; Floyd v. United States, 4 Cir. 1966, 361 F.2d 312; Flora v. United States, 1960, 362 U.S. 145, 80 S.Ct. 630, 4 L.Ed.2d 623. Moreover, 31 U.S.C.A. § 392 provides in pertinent part that "All coins and currencies of the United States * * * shall be legal tender for all debts, public and private, public charges, taxes, duties, and dues." (Emphasis supplied.) The complaint, therefore, fails to state a claim upon which relief can be granted.

The motion to dismiss will be granted.


Summaries of

Calafut v. Commissioner of Internal Revenue

United States District Court, M.D. Pennsylvania
Oct 4, 1967
277 F. Supp. 266 (M.D. Pa. 1967)

holding that where suit to remove tax lien in effect sought injunctive relief restraining collection of tax, suit was barred by Anti-Injunction Act

Summary of this case from Wilkens v. U.S.

In Calafut the assessment was admitted, and the court, mentioning § 7421, held that the taxpayer could not sue for removal of a tax lien or for an order that the IRS must accept an automobile at its assessed value.

Summary of this case from Colangelo v. United States
Case details for

Calafut v. Commissioner of Internal Revenue

Case Details

Full title:Stanley G. CALAFUT, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States District Court, M.D. Pennsylvania

Date published: Oct 4, 1967

Citations

277 F. Supp. 266 (M.D. Pa. 1967)

Citing Cases

Colangelo v. United States

A dispute over liability was likewise the central issue in those cases that have held that § 7421 bars a suit…

Wilkens v. U.S.

Accordingly, the Court finds that Plaintiffs' suit is barred by the Anti-Injunction Act and the Declaratory…