Carlos Zuluaga v. United States

TANG, Circuit Judge.

Carlos Zuluaga appeals from the district court’s dismissal of his action challenging a termination assessment issued against him by the Internal Revenue Service. Because we lack jurisdiction over this appeal, we dismiss.

In April 1984, IRS investigators seized more than $200,000 from the trunk of Zu-luaga’s automobile as part of an investigation of the appellant for alleged laundering of proceeds from narcotics trafficking. After discovering that Zuluaga had not filed a tax return in two years, the IRS issued a termination assessment of $340,773 pursuant to 26 U.S.C. § 6851.