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MARINO v. BROWN

No. 03-1835.

357 F.3d 143 (2004)

Kathleen M. MARINO, Plaintiff, Appellant, v. Kathleen E. BROWN, Appeals Team Manager, Internal Revenue Service, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided February 12, 2004.

Attorney(s) appearing for the Case

Kathleen Marino on brief pro se.

Annette M. Wietecha, David I. Pincus, Attorneys, Tax Division, Department of Justice, Eileen J. O'Connor, Assistant Attorney General, and Michael J. Sullivan, United States Attorney, on brief for appellee.

Before CAMPBELL, Senior Circuit Judge, TORRUELLA and SELYA, Circuit Judges.

PER CURIAM.

Pro se appellant Kathleen Marino appeals from a district court judgment dismissing her action for lack of jurisdiction and denying her motion for reconsideration. We affirm. In addition, we grant the government's request for sanctions, albeit in a lesser amount than requested.1

I. Background

The Internal Revenue Service ("IRS") filed a Notice of Federal Tax Lien on Marino's property relative to her...

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