Legal Opinion
Pagonis v. United States
Court of Appeals for the Eighth Circuit
Decided August 11, 2009No. 08-2798PublishedCited by 14 opinions
1Opinion of the Court
COLLOTON, Circuit Judge.
Elaine T. Pagonis brought this action against the United States seeking relief in a tax dispute with the government. The district court 1 dismissed the case for lack of subject matter jurisdiction. We affirm.
I
The Internal Revenue Service (“IRS”) conducted a civil audit of Pagonis and issued a notice of deficiency on June 15, 1998. The notice stated that Pagonis owed additional income taxes and penalties totaling $550,900 for tax years 1992, 1993, and 1994. The notice was sent by certified mail, return receipt requested, to Pagonis at her last known address, which was…
2Cases cited8 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Jones v. FlowersSupreme Court of the United States · 2006
- Flora v. United StatesSupreme Court of the United States · 1960
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
- United States v. GallettiSupreme Court of the United States · 2004
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Joseph D. MeyerCourt of Appeals for the Eighth Circuit · 2019
- Crow Creek Sioux Tribal Farms, Inc. v. United States Internal Revenue ServiceDistrict Court, D. South Dakota · 2010
- Barse v. United StatesUnited States District Court · 2019
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Bush v. United StatesCourt of Appeals for the Federal Circuit · 2010
9 more not listed; retrieve them via the Exa API.