Court Opinion

ID: 2679843
Source: CourtListenerOpinion
Date Created: 2014-06-23 16:00:38.441673+00
Date Added: 2024-06-11T12:12:31.819371
License: Public Domain

United States Court of Appeals
                             For the Eighth Circuit
                         ___________________________

                                 No. 13-3072
                         ___________________________

                                 James A. Widtfeldt,

                        lllllllllllllllllllll Plaintiff - Appellant,

                                            v.

               Commissioner of Internal Revenue; James Daugherty,

                      lllllllllllllllllllll Defendants - Appellees.
                                       ____________

                     Appeal from United States District Court
                      for the District of Nebraska - Omaha
                                 ____________

                              Submitted: June 16, 2014
                                Filed: June 23, 2014
                                   [Unpublished]
                                   ____________

Before BYE, COLLOTON, and BENTON, Circuit Judges.
                           ____________

PER CURIAM.

      James Widtfeldt appeals the district court’s1 dismissal of his pro se action, in
which he alleged, among other things, that defendants attempted to violate a tax court

      1
      The Honorable Joseph F. Bataillon, United States District Judge for the District
of Nebraska.
order by pursuing tax collection against him. He sought damages and injunctive
relief. Upon careful review, see Pagonis v. United States, 575 F.3d 809, 812 (8th Cir.
2009), we conclude that dismissal was proper: sovereign immunity shields defendants
from Widtfeldt’s claim for money damages, see F.D.I.C. v. Meyer, 510 U.S. 471, 474
(1994), and his attempt to enjoin tax collection is prohibited by the Anti-Injunction
Act, see 26 U.S.C. § 7421(a). Accordingly, we affirm.
                        ______________________________

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