United States v. Jonathan Kaplowitz

The Government brought this suit against Jonathan Kaplowitz pursuant to 26 U.S.C. § 7402(a), seeking to expunge judgments that Kaplowitz recorded in the public records against several IRS and other government employees, and to enjoin him from recording any further documents. The district court granted the Government judgment on the pleadings and dismissed Kaplowitz’s counterclaims for lack of subject matter jurisdiction. Kaplowitz now appeals, arguing the district court (1) lacked jurisdiction to hear the Government’s complaint; 1 (2) erred in granting the Government judgment on the…