Sheri Redeker-Barry v. United States

Sheri Redeker-Barry (“Barry”), proceeding pro se, petitions this court to review the Internal Revenue Service’s (“IRS”) denial of a Collections Due Process Hearing (“CDPH”) in connection with a determination of income tax liability. Because the U.S. Tax Court has exclusive jurisdiction over claims relating to income tax liability, the district court properly determined that it lacked subject-matter jurisdiction over the petition. Accordingly, we affirm.

Barry filed a pro se petition in the District Court for the Middle District of Florida, seeking review of the IRS’s denial of a CDPH following…