No. 09-2952.

600 F.3d 739 (2010)

Robert W. CLEVELAND, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided March 31, 2010.

Attorney(s) appearing for the Case

Robert W. Cleveland (submitted), Rockford, IL, pro se.

Steven W. Parks (submitted), Department of Justice, Clarissa C. Potter, Internal Revenue Service, Washington, DC, for Respondent-Appellee.

Before COFFEY, FLAUM, and KANNE, Circuit Judges.


Robert Cleveland filed a petition in the Tax Court with the idea of keeping the Internal Revenue Service ("IRS") from increasing the amount of income tax withheld from his wages. His legal theory parrots a claim now making the rounds in the courts. The Tax Court dismissed the case for lack of subject-matter jurisdiction. We affirm that decision.

After concluding that Cleveland's employer was not withholding enough income tax from his paychecks...

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