Lloyd Edwin Humphreys v. United States

Lloyd Edwin Humphreys appeals, pro se, an adverse summary judgment concerning the Internal Revenue Service’s jeopardy assessment of federal income taxes. 1 Because we lack appellate jurisdiction, the appeal is DISMISSED.

I

On April 20, 1992, the IRS made a jeopardy assessment of federal income taxes against Humphreys for tax years 1981-1985, 1988, and 1989. The corresponding jeopardy assessment notice informed Humphreys of his right to seek administrative review of the assessment and, if still dissatisfied, to obtain judicial review of the reasonableness of the assessment and the…