McNAMEE v. DEPARTMENT OF THE TREASURY, INTERNAL REVENUE SERVICE

Docket No. 05-6151-cv.

488 F.3d 100 (2007)

Sean P. McNAMEE, Plaintiff-Appellant, v. DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: May 23, 2007.


Attorney(s) appearing for the Case

Sean P. McNamee, Wallingford, CT, Plaintiff-Appellant pro se.

Bridget M. Rowan, Attorney, Tax Division, Department of Justice, Washington, D.C. (Eileen J. O'Connor, Assistant Attorney General, David I. Pincus, Attorney, Tax Division, Washington, D.C., Kevin J. O'Connor, United States Attorney for the District of Connecticut, on the brief), for Defendant-Appellee.

Before KEARSE and STRAUB, Circuit Judges, and KEENAN, District Judge.


KEARSE, Circuit Judge.

Plaintiff pro se Sean P. McNamee, the single-member owner of a now-defunct limited liability company (or "LLC") formed under Connecticut law, appeals from a judgment of the United States District Court for the District of Connecticut, Christopher F. Droney, Judge, rejecting his challenge to a determination by the Internal Revenue Service ("IRS") under Treasury Regulations §§ 301.7701-2 and 301.7701-3, 26 C.F.R. §...

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