Jorge Byron Alegria v. United States

I join in that portion of the court’s opinion holding that the proper venue provision for this action is § 1402(a)(1). However, I must respectfully dissent from the court’s conclusion that Congress cannot constitutionally provide different procedures for judicial review of jeopardy assessments to non-resident aliens than it provides United States citizens and resident aliens. I would affirm the district court’s dismissal of this action.

First, I am not convinced that non-resident aliens have constitutionally protected due process and equal protection rights in this context. The United States…