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KOVACS v. U.S.

No. 09-3328.

614 F.3d 666 (2010)

Nancy Ellen KOVACS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 29, 2010.

Attorney(s) appearing for the Case

Douglas H. Frazer, Attorney, Dewitt, Ross & Stevens, Brookfield, WI, for Plaintiff-Appellant.

Thomas J. Clark, Attorney, Anthony T. Sheehan, Attorney, Department of Justice, Hilarie E. Snyder, Attorney, Internal Revenue Service, Washington, DC, for Defendant-Appellee.

Before FLAUM and WOOD, Circuit Judges, and ST. EVE, District Judge.

ST. EVE, District Judge.

Plaintiff-Appellant Nancy E. Kovacs ("Kovacs") appeals from an order of the district court affirming the bankruptcy court's dismissal of Kovacs' claim for lack of jurisdiction. The judgment of the district court is affirmed in part and reversed and remanded in part for further proceedings consistent with this opinion.

I. FACTUAL BACKGROUND

Kovacs, a taxpayer, filed suit against Defendant-Appellee United States of America...

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