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FARNUM v. U.S.

No. 85-3069.

813 F.2d 114 (1987)

Harold R. FARNUM, Plaintiff-Appellant, v. UNITED STATES of America, the Internal Revenue Service, and An Unknown Number of Its Agents, Defendants-Appellees.

United States Court of Appeals, Seventh Circuit.

Decided November 10, 1986.

Opinion March 2, 1987.

Attorney(s) appearing for the Case

Harold R. Farnum, Chicago, Ill., for plaintiff-appellant.

Roger M. Olson, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice (Douglas G. Coulter & Gary R. Allen), Washington, D.C., for defendants-appellees.

Before BAUER, Chief Judge, CUDAHY and EASTERBROOK, Circuit Judges.

PER CURIAM.

Taxpayer Harold F. Farnum filed a pro se action against the United States, the Internal Revenue and an unknown number of its agents, seeking to restrain the collection of penalties assessed against him for the alleged filing of frivolous tax returns. Farnum also sought the refund of any amounts already paid towards the penalty, as well as compensatory and punitive damages. The district court dismissed the action for lack of subject matter jurisdiction...

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