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Parties Involved:
Internal Revenue Service
Appellee
David Ledford
Appellant

Document Text:

,. 

FI LED 

UNITED STATES COURT OF APPEALS Uoited State. ~ft of Appeals TP.nr~ (i:-'"',;t 

FOR THE TENTH CIRCUIT 

DAVID LEDFORD, 

Plaintiff-Appellant, 

v. 

INTERNAL REVENUE SERVICE OF THE 

UNITED STATES, 

Defendant-Appellee. 

ORDER AND JUDGMENT1 

AUG l 71989 

ROBER~r L. HOECKER 

Clerk 

No. 89-1059 

(D.C. No. 88-F-1641} 

(D. Colo.} 

Before MCKAY, TACHA, and EBEL, Circuit Judges. 

After examining the briefs and appel l ate record, this panel 

has determined unanimously that oral arg ume nt wo uld not materially 

assist the determination of this appea l . See Fed. R. App. P. 

34(a}; 10th Cir. R. 34.1.9. The cause is therefore ordered 

submitted without oral argument. 

Plaintiff sued the Internal Revenue Service for refund of all 

federal taxes paid since 1958, plus interest and penalties, 2 

1 This order and judgment has no precedential value and shall 

not be cited, or used by any court within the Tenth Circuit, 

except for purposes of establishing the doctrines of the law of 

the case, res judicata, or collateral estoppel. 10th Cir. R. 

36.3. 

2 Plaintiff claims that if the IRS wrongfully collected taxes 

from him, he should get the same interest and penalties the IRS 

would assess against a delinquent taxpayer. 

Appellate Case: 89-1059 Document: 01019975957 Date Filed: 08/17/1989 Page: 1 
, 

because the IRS has violated his constitutional rights since then. 

The trial court dismissed plaintiff's complaint for lack of 

subject matter jurisdiction. Basically the trial court held that 

the conceded failure to exhaust administrative remedies deprived 

the court of jurisdiction. Plaintiff appeals the order of 

dismissal. Based upon our review of the record and briefs in this 

case, we affirm the trial court's dismissal of plaintiff's 

complaint for the reasons set forth by the trial court in its 

Order dated February 1, 1989. 

The government's request for sanctions is denied. 

AFFIRMED. The mandate shall issue f o rthwi th. 

ENTERED FOR THE COURT 

Monroe G. McKay 

Circuit Judge 

2 

Appellate Case: 89-1059 Document: 01019975957 Date Filed: 08/17/1989 Page: 2