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LaBONTE v. U.S.

No. 00-2156.

233 F.3d 1049 (2000)

Jeffrey N. LaBonte, Plaintiff-Appellant, v. United States of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 7, 2000

Attorney(s) appearing for the Case

Gerald S. Walsh, Peter J. Walsh (argued), Wauwatosa, WI, for Plaintiff-Appellant.

Randolph L. Hutter (argued), Kenneth L. Greene, Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant-Appellee.

Before FLAUM, Chief Judge, and MANION and EVANS, Circuit Judges.

MANION, Circuit Judge.

The Internal Revenue Service levied property owned by the plaintiff, Jeffrey LaBonte. Twenty months later, LaBonte filed a wrongful levy action against the IRS pursuant to 26 U.S.C. § 7426(a)(1). The IRS moved to dismiss LaBonte's complaint for lack of subject matter jurisdiction because LaBonte did not file suit within the nine-month period required for wrongful levy actions under 26 U.S.C. § 6532(c)(1) and thus the government's sovereign...

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