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ABRAITIS v. U.S.

No. 12-3747.

709 F.3d 641 (2013)

Sarunas Vincas ABRAITIS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

March 4, 2013.

Attorney(s) appearing for the Case

ON BRIEF: Catherine M. Brady, Cleveland, Ohio, for Appellant. Michael J. Haungs, Robert J. Branman, United States Department of Justice, Washington, D.C., for Appellee.

Before: COOK, WHITE, and DONALD, Circuit Judges.

OPINION

COOK, Circuit Judge.

Sarunas Abraitis appeals the district court's dismissal of his tax claim for lack of jurisdiction and failure to state a claim. Despite Abraitis's argument to the contrary, the appeal turns on the administrative exhaustion requirement of his tax claim,1 a challenge to the reasonableness of an IRS jeopardy determination under 26 U.S.C. § 7429(b). That statute permits a taxpayer to seek judicial...

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