Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca8-14-03711/USCOURTS-ca8-14-03711-0/pdf.json

Parties Involved:
Missouri Department of Revenue
Not Party
Jan Novell
Not Party
Russell Novell
Appellant
United States of America
Appellee

Document Text:

United States Court of Appeals

For the Eighth Circuit

___________________________

No. 14-3711

___________________________

United States of America

lllllllllllllllllllll Plaintiff - Appellee

v.

Russell Novell

lllllllllllllllllllll Defendant - Appellant

Jan Novell; Missouri Department of Revenue

lllllllllllllllllllll Defendants

____________

Appeal from United States District Court 

for the Western District of Missouri - Springfield

____________

 Submitted: June 4, 2015

Filed: June 11, 2015

[Unpublished]

____________

Before WOLLMAN, LOKEN, and BENTON, Circuit Judges.

____________

PER CURIAM.

Appellate Case: 14-3711 Page: 1 Date Filed: 06/11/2015 Entry ID: 4284286 
Russell Novell appeals following entry of judgment by the district court1

 in the

government’s civil action to reduce federal income tax assessments to judgment and

enforce federal tax liens against real property. For reversal, Novell argues that the

district court lacked jurisdiction to enter its order. Having reviewed the record de

novo and considered the parties’ submissions on appeal, we find Novell’s arguments

unavailing: he waived any challenge to personal jurisdiction early in the proceedings,

see Fed. R. Civ. P. 12(b)(2), (h)(1); in any event, he conceded that he was domiciled

in the forum state, thus establishing a basis for personal jurisdiction, see Viasystems,

Inc. v. EBM-Papst St. Georgen GmbH & Co., KG, 646 F.3d 589, 595 (8th Cir. 2011);

and the court properly exercised subject matter jurisdiction in this tax-related action

brought by the United States under specific statutory authority, see 26 U.S.C. § 7402;

28 U.S.C. §§ 1340, 1345. Accordingly, we affirm. See 8th Cir. R. 47B.

______________________________

1

The Honorable M. Douglas Harpool, United States District Judge for the

Western District of Missouri.

-2-

Appellate Case: 14-3711 Page: 2 Date Filed: 06/11/2015 Entry ID: 4284286