James Widtfeldt v. Kay Ponte, et al

Filing

PER CURIAM OPINION FILED - THE COURT: James B. Loken, Michael J. Melloy and Duane Benton (UNPUBLISHED) [4033584] [12-3227]

United States Court of Appeals
For the Eighth Circuit
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No. 12-3227
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James A. Widtfeldt
lllllllllllllllllllll Plaintiff - Appellant
v.
Kay Ponte, Revenue Agent; Commissioner of the IRS; United States
lllllllllllllllllllll Defendants - Appellees
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Appeal from United States District Court
for the District of Nebraska - Omaha
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Submitted: May 2, 2013
Filed: May 8, 2013
[Unpublished]
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Before LOKEN, MELLOY, and BENTON, Circuit Judges.
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PER CURIAM.
James Widtfeldt appeals the district court’s1 dismissal of his civil complaint
seeking injunctive relief against taxation officials and the United States. After careful

1

The Honorable Joseph F. Bataillon, United States District Judge for the District
of Nebraska.

Appellate Case: 12-3227

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Date Filed: 05/08/2013 Entry ID: 4033584

de novo review of the record, see Pagonis v. United States, 575 F.3d 809, 812 (8th
Cir. 2009), and having considered the parties’ submissions on appeal, we agree with
the district court that, under the Anti-Injunction Act, 26 U.S.C. § 7421(a), Widtfeldt
is prohibited from bringing this action.
Accordingly, we affirm. See 8th Cir. R. 47B.
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Appellate Case: 12-3227

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Date Filed: 05/08/2013 Entry ID: 4033584