Bjerke v. Freemyer

MEMORANDUM **

Plaintiffs-Appellants Terry Bjerke, Federal Contractors Inc., and L.J.C. Corporation appeal the district court’s grant of summary judgment in favor of the United States in plaintiffs’ action under Internal Revenue Code 26 U.S.C. §§ 7433 and 7432. We affirm. Because the parties are familiar with the factual and procedural history of this case, we will not recount it here.

Appellants argue that the district court erred in: (1) holding that it lacked subject matter jurisdiction over plaintiffs’ § 7433 claims, including alleged violations of the bankruptcy court’s orders; (2) finding…