Pollinger v. Internal Revenue Service Oversight Board

Harry Pollinger (“Pollinger”) appeals, pro se, the district court’s grant of summary judgment on his claims that the government intentionally, recklessly, or negligently disregarded the law in connection with the collection of his federal income tax for tax years 2000 to 2002. The government moves us to sanction Pollinger for maintaining a frivolous appeal. After reviewing the record, we vacate in part for Pollinger’s constitutional claims to be dismissed for lack of jurisdiction, affirm the district court’s grant of summary judgment on the statutory claims, and deny the government’s motion…