U.S. v. Ekblad, 83-2487
| Decision Date | 02 March 1984 |
| Docket Number | No. 83-2487,83-2487 |
| Citation | 732 F.2d 562 |
| Parties | UNITED STATES of America, Plaintiff-Appellee, v. Jean EKBLAD, Defendant-Appellant. |
| Court | U.S. Court of Appeals — Seventh Circuit |
Jean Ekblad, pro se.
Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Dept. of Justice, Garry R. Allen and Melvin E. Clark, Jr., Philip I. Brennan, Washington, D.C., for U.S.
Before CUMMINGS, Chief Judge, and BAUER and FLAUM, Circuit Judges.
Appellant filed with the Register of Deeds of Barron County, Wisconsin, a so-called common-law lien against the property of Fred Laakso, an employee of the Internal Revenue Service who had been assigned to collect delinquent taxes from appellant. The United States brought this action requesting the district court to (1) declare the common-law lien to be null, void and of no legal effect; (2) direct all such instruments be expunged from the public record and permanently enjoin the Register of Deeds from accepting or recording such instruments in the future; and (3) enjoin permanently appellant from filing any common-law lien against the property of any officer or employee of the United States, and from otherwise acting or attempting to act in any other manner to interfere or impede such persons in the performance of their official duties. The district court denied appellant's motion to dismiss the complaint for failure to state a claim and for lack of jurisdiction and granted the government's request for a preliminary injunction enjoining appellant during the pendency of the suit from preparing, publishing, or filing any instrument or document purporting to encumber any property of an officer or employee of the United States, and enjoining the Register of Deeds from accepting any such documents from appellant. Appellant then filed several motions, including a motion for reconsideration of the order granting the preliminary injunction. The district court denied them as frivolous, and this appeal followed. We have jurisdiction over the appeal only to the extent that it challenges the district court's refusal to dissolve the preliminary injunction. 28 U.S.C. Sec. 1292(a).
Appellant challenges the injunction on the grounds that the district court lacked subject matter jurisdiction as well as jurisdiction over her person and that the United States does not have standing to bring this action. Each of these arguments is wholly frivolous. Congress has vested in the district court jurisdiction over "any case commenced by the United States", 28 U.S.C. Sec. 1345, and specifically "to render such...
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...Revenue Code section in order for an injunction to issue." (Id.); see Ernst & Whinney, 735 F.2d at 1300; see also United States v. Ekblad, 732 F.2d 562 (7th Cir. 1984). The statute has even "been relied upon to enjoin activities of third parties that encourage taxpayers to make fraudulent c......
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