Trueblood v. US IRS

• Court: Court of Appeals for the Fifth Circuit
• Decided: December 8, 1995
• Docket: 95-30636
• Status: Unpublished

Opinion

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

_____________________

No. 95-30636 Summary Calendar _____________________

DON TRUEBLOOD,

Plaintiff-Appellant,

versus

UNITED STATES INTERNAL REVENUE SERVICE; THOMAS GRACE, Individually and in his official capacity as an employee/agent of the USA/IRS; UNITED STATES OF AMERICA,

Defendants-Appellees.

_______________________________________________________

Appeal from the United States District Court for the Western District of Louisiana (CV-94-2315) _______________________________________________________ December 15, 1995

Before REAVLEY, DUHÉ AND WIENER, Circuit Judges.

PER CURIAM:*

Don Trueblood appeals from the district court’s dismissal of

his complaint pursuant to the Anti-Injunction Act, 26 U.S.C.

§ 7421(a). He argues that the district court should have

construed his claim under the Administrative Procedure Act,

5 U.S.C. §§ 701-706; applied a judicially-created exception to

* Local rule 47.5 provides: “The publication of opinions that have no precedential value and merely decide particular cases on the basis of well-settled principles of law imposes needless expense on the public and burdens on the legal profession.” Pursuant to that Rule, the Court has determined that this opinion should not be published. the Anti-Injunction Act; determined that the complaint was

subject to a statutory exemption under 26 U.S.C. § 6213; and

construed portions of his complaint as alleging civil rights

claims. We have reviewed the record and the district court’s

opinion and find no reversible error. Accordingly, we affirm for

essentially the reasons given by the district court. Trueblood

v. United States, No. CV-94-2315 (W.D. La. May 26, 1995).

AFFIRMED.