Kenneth Hoogerheide v. IRS, et al
OPINION and JUDGMENT filed: District court's dismissal of complaint on failure-to-exhaust grounds is AFFIRMED, decision for publication pursuant to local rule 206. Alice M. Batchelder, Chief Judge; Eric L. Clay, Jeffrey S. Sutton (AUTHORING), Circuit Judges.
Case: 10-1126 Document: 006110924776 Filed: 04/12/2011 Page: 1
UNITED STATES COURT OF APPEALS
FOR THE SIXTH CIRCUIT
Apr 12, 2011
Plaintiff - Appellant,
LEONARD GREEN, Clerk
INTERNAL REVENUE SERVICE; UNITED STATES OF AMERICA,
Defendants - Appellees.
Before: BATCHELDER, Chief Judge; CLAY and SUTTON, Circuit Judges.
On Appeal from the United States District Court
for the Western District of Michigan at Grand Rapids.
THIS CAUSE was heard on the record from the district court and was argued by
IN CONSIDERATION WHEREOF, it is ORDERED that the district court’s
dismissal of the complaint on failure-to-exhaust grounds is AFFIRMED.
ENTERED BY ORDER OF THE COURT
Leonard Green, Clerk
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