Legal Opinion
Frank T. Voelker v. Catherine M. Nolen
Court of Appeals for the Seventh Circuit
Decided April 23, 2004No. 03-3125PublishedCited by 22 opinions
1Per curiam
Tax protestor Frank Voelker filed this suit claiming that three Internal Revenue Service agents violated his due process rights. The district court dismissed the suit for lack of subject matter jurisdiction, determining that the case should have been brought in the United States Tax Court. We affirm.
In June 2000, the IRS issued Voelker a notice of deficiency for tax years 1994 through 1998. The notice informed him of his right to petition the Tax Court for a redetermination of the deficiency. Voelker did not file a petition in the Tax Court. The IRS then assessed income tax liabilities…
2Cases cited6 opinions
- Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
- Downing v. Comm'rUnited States Tax Court · 2002
- Sharocco Clark v. United StatesCourt of Appeals for the Seventh Circuit · 2003
- True v. Commissioner of the Internal Revenue ServiceDistrict Court, M.D. Florida · 2000
- White v. United StatesDistrict Court, M.D. Tennessee · 2003
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Conrad Gorospe Shirley Gorospe v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Henry v. United StatesCourt of Appeals for the Seventh Circuit · 2010
- Wagenknecht v. United StatesCourt of Appeals for the Sixth Circuit · 2007
- Ishler v. CommissionerDistrict Court, N.D. Alabama · 2006
- Jackling v. Internal Revenue ServiceDistrict Court, D. New Hampshire · 2004
17 more not listed; retrieve them via the Exa API.