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.

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Case: 10-1126 Document: 006110924776 Filed: 04/12/2011 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT No. 10-1126 FILED Apr 12, 2011 KENNETH HOOGERHEIDE, Plaintiff - Appellant, LEONARD GREEN, Clerk v. INTERNAL REVENUE SERVICE; UNITED STATES OF AMERICA, Defendants - Appellees. Before: BATCHELDER, Chief Judge; CLAY and SUTTON, Circuit Judges. JUDGMENT 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 counsel. 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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