Legal Opinion
Marino v. Brown
Court of Appeals for the First Circuit
Decided February 12, 2004No. 03-1835PublishedCited by 11 opinions
1Per curiam
Pro se appellant Kathleen Marino appeals from a district court judgment dismissing her action for lack of jurisdiction and denying her motion for reconsideration. We affirm. In addition, we grant the government’s request for sanctions, albeit in a lesser amount than requested. 1
I. Background
The Internal Revenue Service (“IRS”) filed a Notice of Federal Tax Lien on Marino’s property relative to her income tax liability for the 1996 tax year. On October 29, 2002, a Collection Due Process (“CDP”) hearing was held, at which Mari-no contested her underlying income tax liability. 2 She made…
2Cases cited10 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Skwira v. United StatesCourt of Appeals for the First Circuit · 2003
- Pierson v. CommissionerUnited States Tax Court · 2000
- Carey K. Parker Mary E. Parker v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Conrad Gorospe Shirley Gorospe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Ishler v. CommissionerDistrict Court, N.D. Alabama · 2006
- Jackling v. Internal Revenue ServiceDistrict Court, D. New Hampshire · 2004
- Sheri Redeker-Barry v. United StatesCourt of Appeals for the Eleventh Circuit · 2007
- Thomas v. United StatesCourt of Appeals for the First Circuit · 2004
6 more not listed; retrieve them via the Exa API.