Kenneth Hoogerheide v. IRS, et al

Filing

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
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