James W. McCarty v. United States

As an issue of first impression in this circuit we consider here a possible waiver of sovereign immunity in a tax case pursuant to 28 U.S.C. § 2410. The instant suit concerns the government’s seizure of funds and property in satisfaction of federal tax liabilities owed by Plaintiff-Appellant James W. McCarty. In his appeal McCarty claims that the district court had jurisdiction over all issues, that it erred in treating the government’s motion to dismiss as a motion for summary judgment, and that it erred in granting summary judgment in favor of the government. As we agree with the findings…