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Home / Opinions / Courts / 8th U.S. Circuit Court of Appeals / Civil Practice: Subject-Matter Jurisdiction-Federal Tax Liability

Civil Practice: Subject-Matter Jurisdiction-Federal Tax Liability

Where taxpayers challenged the dismissal of their civil suit challenging their liability for federal taxes and penalties, the district court did not err in dismissing the complaint for lack of subject-matter jurisdiction. Judgment is affirmed. Francis v. U.S. (MLW No. 73226/Case No. 18-2988 – 2 pages) (U.S. Court of Appeals, 8th Circuit, per curiam) Appealed from U.S. ...
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