RYSKAMP v. C.I.R.

No. 14-1042.

797 F.3d 1142 (2015)

John RYSKAMP, Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided August 14, 2015.

Rehearing En Banc Denied August 31, 2015.


Attorney(s) appearing for the Case

Jeremy C. Baron , appointed by the court, argued the cause for appellant. With him on the briefs were Mark T. Stancil and Sarah R. Prins.

John Ryskamp, pro se, filed the briefs for appellant.

Thomas J. Clark , Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief were Tamara W. Ashford , Acting Assistant Attorney General at the time the brief was filed, and Curtis C. Pett , Attorney. Kenneth W. Rosenberg and Bridget M. Rowan , Attorneys entered appearances.

Dissenting opinion filed by Circuit Judge BROWN.


John Ryskamp underpaid federal income taxes for several years and did not respond to the Internal Revenue Service's demand for payment. The Internal Revenue Code provides that, before the IRS levies against the taxpayer's property to collect unpaid taxes, the taxpayer is entitled to what the IRS refers to as a Collection...

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