Pollack v. U.S., No. 86-1540
| Court | United States Courts of Appeals. United States Court of Appeals (6th Circuit) |
| Writing for the Court | Before KEITH, KENNEDY and RYAN; PER CURIAM |
| Citation | 819 F.2d 144 |
| Parties | -5038, 87-2 USTC P 9463 Arthur & Shirley POLLACK, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. |
| Docket Number | No. 86-1540 |
| Decision Date | 19 May 1987 |
Page 144
v.
UNITED STATES of America, Defendant-Appellee.
Sixth Circuit.
Decided May 19, 1987.
Page 145
Gary Pollack (argued), Southfield, Mich., for plaintiffs-appellants.
Ross MacKenzie, Asst. U.S. Atty., Detroit, Mich., Michael L. Paup (Lead Counsel), Roger M. Olsen, Tax Div., Dept. of Justice, Washington, D.C., Richard Farber, John J. Boyle (argued), for defendant-appellee.
Before KEITH, KENNEDY and RYAN, Circuit Judges.
PER CURIAM.
Plaintiffs-appellants, Arthur and Shirley Pollack ("the taxpayers"), appeal from a judgment entered by the United States District Court for the Eastern District of Michigan on June 10, 1986, granting the Government's motion for summary judgment and dismissing the taxpayers' complaint with prejudice. We find that, although the taxpayers styled their complaint as a suit to quiet title to real property under 28 U.S.C. Sec. 2410, they were actually seeking to establish the amount of interest owed them on an overpayment. Since a suit to quiet title is not the proper means for obtaining such relief, we hold that the District Court was without jurisdiction, and we REMAND the action to the District Court with instructions that it vacate its judgment and dismiss the complaint.
This appeal arises from a dispute between the taxpayers and the Commissioner of the Internal Revenue Service ("IRS") over the amount of interest due the taxpayers on their overpayment in income tax for the taxable year 1976. The overpayment arose from a net operating loss incurred by the taxpayers in 1979 which could be carried back to 1976. Taxpayers contended that the interest owed them by the Government on the overpayment was sufficient to reduce the deficiency they owed for the 1975 tax year to zero. The IRS disagreed and, in October, 1983, filed a Notice of Federal Tax Lien with the Register of Deeds in Wayne County, Michigan, placing a tax lien against certain property owned by the taxpayers.
On September 20, 1984, the taxpayers filed this action to quiet title to real property pursuant to 28 U.S.C. Sec. 2410. They alleged that the IRS had miscalculated the statutory interest due them from their 1976 overpayment, and that their tax liability for 1975 was only $2,432.21, rather than the $9,207.50 claimed by the IRS. The taxpayers requested that the District Court ...
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Egbert v. US, No. C89-0219J
...in that it does not permit a collateral attack on the merits of the tax assessment that gave rise to the lien. Pollack v. United States, 819 F.2d 144 (6th Cir.1987). A court will not automatically assume jurisdiction over a taxpayer's challenge to the validity of an assessment merely becaus......
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Youghiogheny and Ohio v. Milliken, No. 98-4395
..."Part B" regulations but not the "Part C" regulations, should have had his claim considered under the "Part B" regulations. See Kyle, 819 F.2d at 144. This was because the Labor Department regulations' criteria, which included a requirement of ten years of coal mine work before the "Part C"......
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Lonsdale v. U.S., No. 90-2113
...or collection actions in the guise of a quiet title action. See Schmidt v. King, 913 F.2d 837 (10th Cir.1990); Pollack v. United States, 819 F.2d 144 (6th Cir.1987); Laino v. United States, 633 F.2d 626, 633 n. 8 (2d Cir.1980); Mulcahy v. United States, 388 F.2d 300 (5th Cir.1968); Falik v.......
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Geiselman v. U.S., Nos. 91-1501
...See Schmidt v. King, 913 F.2d 837, 839 (10th Cir.1990); Elias v. Connett, 908 F.2d 521, 527-28 (9th Cir.1990); Pollack v. United States, 819 F.2d 144, 145 (6th Cir.1987) and cases cited Michael alleged the existence of three procedural defects: (1) he had not been issued a "statutory" notic......
-
Egbert v. US, No. C89-0219J
...in that it does not permit a collateral attack on the merits of the tax assessment that gave rise to the lien. Pollack v. United States, 819 F.2d 144 (6th Cir.1987). A court will not automatically assume jurisdiction over a taxpayer's challenge to the validity of an assessment merely becaus......
-
Youghiogheny and Ohio v. Milliken, No. 98-4395
..."Part B" regulations but not the "Part C" regulations, should have had his claim considered under the "Part B" regulations. See Kyle, 819 F.2d at 144. This was because the Labor Department regulations' criteria, which included a requirement of ten years of coal mine work before the "Part C"......
-
Lonsdale v. U.S., No. 90-2113
...or collection actions in the guise of a quiet title action. See Schmidt v. King, 913 F.2d 837 (10th Cir.1990); Pollack v. United States, 819 F.2d 144 (6th Cir.1987); Laino v. United States, 633 F.2d 626, 633 n. 8 (2d Cir.1980); Mulcahy v. United States, 388 F.2d 300 (5th Cir.1968); Falik v.......
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Geiselman v. U.S., Nos. 91-1501
...See Schmidt v. King, 913 F.2d 837, 839 (10th Cir.1990); Elias v. Connett, 908 F.2d 521, 527-28 (9th Cir.1990); Pollack v. United States, 819 F.2d 144, 145 (6th Cir.1987) and cases cited Michael alleged the existence of three procedural defects: (1) he had not been issued a "statutory" notic......