Wagner v. United States

W. EUGENE DAVIS, Circuit Judge:

Plaintiff-Appellant Qui Wagner appeals the district court’s grant of summary judgment in favor of the Defendant-Appellee, the United States of America, on her sole claim for a return of funds allegedly wrongfully levied by the government. Because the district court lacked subject matter jurisdiction to hear the suit, we vacate the district court’s judgment and dismiss the suit for lack of subject matter jurisdiction.

I

The relevant facts are not in dispute. Qui Wagner was married to Frederick Wagner until June 20, 2003, when a Final Decree of Divorce was entered…