Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-07-01281/USCOURTS-ca8-07-01281-0/pdf.json

Parties Involved:
Commissioner of Internal Revenue
Appellee
Justyn J. Kozikowski
Appellant

Document Text:

1

The Honorable Peter J. Panuthos, United States Tax Court Judge.

United States Court of Appeals

FOR THE EIGHTH CIRCUIT

___________

No. 07-1281

___________

Justyn J. Kozikowski, *

*

Appellant, *

* Appeal from the

v. * United States Tax Court.

*

Commissioner of Internal Revenue, * [UNPUBLISHED]

*

Appellee. *

___________

Submitted: November 7, 2007

Filed: November 15, 2007

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Before MURPHY, SMITH, and SHEPHERD, Circuit Judges.

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PER CURIAM.

Justyn Kozikowski appeals the tax court’s1

 dismissal of his action challenging

the result of a collection due process hearing relating to tax deficiencies. Upon de

novo review, we agree with the tax court that Kozikowski failed to state a plausible

or cognizable claim for relief. See Wilcox v. Comm’r, 848 F.2d 1007, 1008 (9th Cir.

1998) (de novo standard of review); Bell Atlantic Corp. v. Twombly, 127 S. Ct. 1955,

1974 (2007) (complaint must plead enough facts to state claim for relief that is

plausible); Yuen v. Comm’r, 92 T.C.M. (CCH) 1, 3 (2006) (argument is frivolous

where it is “contrary to established law and unsupported by a reasoned, colorable

Appellate Case: 07-1281 Page: 1 Date Filed: 11/15/2007 Entry ID: 3373129
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argument for change in the law”); May v. Comm’r, 752 F.2d 1301, 1303-04 & n.3

(8th Cir. 1985) (affirming dismissal for failure to state claim because, even if all of

taxpayer’s allegations were assumed to be true, petition merely contained conclusory

assertions attacking constitutionality of Internal Revenue Code and its applicability

to taxpayer, all of which had been rejected).

Accordingly, we affirm. See 8th Cir. R. 47B. We also deny Kozikowski’s

pending motions.

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Appellate Case: 07-1281 Page: 2 Date Filed: 11/15/2007 Entry ID: 3373129