Legal Opinion
Jeffrey N. Labonte v. United States
Court of Appeals for the Seventh Circuit
Decided December 7, 2000No. 00-2156PublishedCited by 54 opinions
1Opinion of the Court
MANION, Circuit Judge.
The Internal Revenue Service levied property owned by the plaintiff, Jeffrey LaBonte. Twenty months later, LaBonte filed a wrongful levy action against the IRS pursuant to 26 U.S.C. § 7426(a)(1). The IRS moved to dismiss LaBonte’s complaint for lack of subject matter jurisdiction because LaBonte did not file suit within the nine-month period required for wrongful levy actions under 26 U.S.C. § 6532(c)(1) and thus the government’s sovereign immunity had not been waived. The district court granted the IRS’ motion to dismiss, and LaBonte appeals. We affirm.
I. Facts
In 1991,…
2Cases cited10 opinions
- United States v. MitchellSupreme Court of the United States · 1983
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- John T. Kennedy v. United States of America, Third Party v. Harold C. Gatewood, Third PartyCourt of Appeals for the Third Circuit · 1992
- Michael Gibson v. Togo D. West, Jr., Secretary, Department of Veterans AffairsCourt of Appeals for the Seventh Circuit · 2000
- Becton Dickinson And Company v. Reinhard A. WolckenhauerCourt of Appeals for the Third Circuit · 2000
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3Cited by54 opinions
- Peter Lewis v. Odie Washington, Director, Illinois Department of Corrections, Mary Nichols, Richard Gramley, Lieutenant Shaw, and Lieutenant JonesCourt of Appeals for the Seventh Circuit · 2002
- Neuma, Incorporated, an Illinois Corporation v. Amp, Incorporated and Provident Life and Accident Insurance CompanyCourt of Appeals for the Seventh Circuit · 2001
- Robert S. Ortloff v. United States of America, Robert Barrix, Thomas JohnsonCourt of Appeals for the Seventh Circuit · 2003
- Augutis v. United StatesCourt of Appeals for the Seventh Circuit · 2013
- Teamsters & Employers Welfare Trust of Illinois v. Gorman Brothers Ready MixCourt of Appeals for the Seventh Circuit · 2002
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