United States v. Russell Novell

607 F. App'x 600

• Court: Court of Appeals for the Eighth Circuit
• Decided: June 11, 2015
• Docket: 14-3711
• Status: Unpublished

Opinion

PER CURIAM.

Russell Novell appeals following entry of judgment by the district court 1 in the government’s civil action to reduce federal income tax assessments to judgment and enforce federal tax liens against real property. For reversal, Novell argues that the district court lacked jurisdiction to enter its order. Having reviewed the record de novo and considered the parties’ submissions on appeal, we find Novell’s arguments unavailing: he waived any challenge to personal jurisdiction early in the pro ceedings, see Fed.R.Civ.P. 12(b)(2), (h)(1); in any event, he conceded that he was domiciled in the forum state, thus establishing a basis for personal jurisdiction, see Viasystems, Inc. v. EBM-Papst St. Georgen GmbH & Co., KG, 646 F.3d 589, 595 (8th Cir.2011); and the court properly exercised subject matter jurisdiction in this tax-related action brought by the United States under specific statutory authority, see 26 U.S.C. § 7402; 28 U.S.C. §§ 1340, 1345. Accordingly, we affirm. See 8th Cir. R. 47B.

1 . The Honorable M. Douglas Harpool, United States District Judge for the Western District of Missouri.