Edwin J. Blair v. Internal Revenue Service Department of the Treasury United States of America James Freitas Thomas Whatley

OPINION

HUG, Circuit Judge.

This appeal involves a claim brought by Edwin Blair under the Federal Tort Claims Act (“FTCA”), 28 U.S.C. §§ 2671-80, for injuries suffered from an arrest by Internal Revenue Service (“IRS”) agents. The district court dismissed the claim for lack of subject matter jurisdiction because Blair had failed to present an adequate claim to the IRS prior to instituting suit as required by 28 U.S.C. § 2675(a). The court held that the claim was deficient because it failed to provide a sum certain in damages. Specifically, Blair’s submission made a claim for a sum certain for…