From Casetext: Smarter Legal Research

Carlson v. Internal Revenue Serv.

United States Court of Appeals For the Eighth Circuit
Dec 5, 2013
546 F. App'x 602 (8th Cir. 2013)

Opinion

No. 13-1790

12-05-2013

Stephen W. Carlson Plaintiff - Appellant v. Internal Revenue Service; Minnesota Department of Revenue G2 Secure Staff; United States Defendants - Appellees


Appeal from United States District Court

for the District of Minnesota - Minneapolis


[Unpublished]

Before WOLLMAN, BYE, and KELLY, Circuit Judges. PER CURIAM.

Stephen Wayne Carlson appeals the district court's dismissal of his civil case, in which he asserted a variety of claims based on events related to the assessment and collection of his tax liabilities. Upon our careful de novo review, see Hastings v. Wilson, 516 F.3d 1055, 1058 (8th Cir. 2008) (standard of review), we affirm for the reasons explained by the district court. See 8th Cir. R. 47B.

The Honorable Joan N. Ericksen, United States District Judge for the District of Minnesota, adopting the report and recommendations of the Honorable Jeffrey J. Keyes, United States Magistrate Judge for the District of Minnesota.


Summaries of

Carlson v. Internal Revenue Serv.

United States Court of Appeals For the Eighth Circuit
Dec 5, 2013
546 F. App'x 602 (8th Cir. 2013)
Case details for

Carlson v. Internal Revenue Serv.

Case Details

Full title:Stephen W. Carlson Plaintiff - Appellant v. Internal Revenue Service…

Court:United States Court of Appeals For the Eighth Circuit

Date published: Dec 5, 2013

Citations

546 F. App'x 602 (8th Cir. 2013)

Citing Cases

Gozo v. Skillet Inc.

In summary, the United States's sovereign immunity blocks Mr. Gozo's attempted claims against the United…