Sarunas Abraitis v. United States

OPINION

COOK, Circuit Judge.

Sarunas Abraitis appeals the district court’s dismissal of his tax claim for lack of jurisdiction and failure to state a claim. Despite Abraitis’s argument to the contrary, the appeal turns on the administrative exhaustion requirement of his tax claim, 1 a challenge to the reasonableness of an IRS jeopardy determination under 26 Ü.S.C. § 7429(b). That statute permits a taxpayer to seek judicial review of an IRS jeopardy determination, id. § 7429(b)(1), so long as the taxpayer requested administrative review within 80 days of receiving the notice of jeopardy levy,…