Orville MacKlin v. United States
Court of Appeals for the Seventh Circuit
1Opinion of the Court
RIPPLE, Circuit Judge.
On November 16, 1999, Orville Macklin (“Mr. Macklin”) filed this quiet title action against the United States. Mr. Macklin challenged the validity of a federal tax lien that the Internal Revenue Service (“IRS”) had recorded against his property during August 1993. The United States moved to dismiss the action, submitting that Mr. Macklin had failed to file his claim within the applicable statute of limitations period. The district court agreed and granted the Government’s motion. For the reasons set forth in the following opinion, we affirm the judgment of the district…
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