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HARRELL v. U.S.

No. 91-2077.

13 F.3d 232 (1993)

Gaylon L. HARRELL, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 30, 1993.

Attorney(s) appearing for the Case

John Y.E. Lee (argued), Oppenheimer, Wolff & Donnelly, Chicago, IL, for plaintiff-appellant.

Gary R. Allen, Joel A. Rabinovitz, William S. Estabrook, Annette M. Wietecha (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, J. William Roberts, U.S. Atty., James A. Lewis, Asst. U.S. Atty., Springfield, IL, John A. Lindquist, III, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for defendant-appellee.

Before POSNER, Chief Judge, and COFFEY and KANNE, Circuit Judges.

POSNER, Chief Judge.

A taxpayer brought suit under the federal "quiet title" act, 28 U.S.C. § 2410, challenging a levy that the Internal Revenue Service had placed against his wages because he had failed to pay income tax in 1985 and 1986. The district court dismissed the suit on the ground that it was not within the scope of the quiet-title act and anyway was barred by the "anti-injunction" act, 26 U.S.C. § 7421, which forbids the maintenance of a suit...

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