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STOECKLIN v. UNITED STATES

No. 90-3277.

943 F.2d 42 (1991)

Kenneth A. STOECKLIN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 25, 1991.

Attorney(s) appearing for the Case

Ralph J. Lee, Asst. U.S. Atty., Jacksonville, Fla., Gary R. Allen, Chief, Appellate Section, Kevin M. Brown, Richard Farber, Joel A. Rabinovitz, William S. Estabrook, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before ANDERSON and DUBINA, Circuit Judges, and ESCHBACH, Senior Circuit Judge.

DUBINA, Circuit Judge:

In this appeal, the appellant, Kenneth A. Stoecklin ("Stoecklin"), requests this court to vacate the district court's dismissal of his complaint against the Internal Revenue Service ("IRS") for lack of subject matter jurisdiction. We find that the district court had subject matter jurisdiction; accordingly, we vacate the district court's order and remand this case for further proceedings consistent with this opinion.

I. BACKGROUND<...

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