Warren R. Follum - Page 15




                                       - 15 -                                         
          plaintiff’s claims that the tax assessments are invalid are                 
          without merit for the reasons stated by the United States in its            
          reply brief.”  Follum v. United States, 83 AFTR 2d 99-1627 n.4,             
          99-1 USTC par. 50,395, at 87,966 n.4.  The Court of Appeals for             
          the Second Circuit affirmed the District Court’s judgment.                  
          Follum v. United States, 199 F.3d 1322 (2d Cir. 1999).                      
               The District Court in the New York case denied petitioner’s            
          section 6303 claim not on jurisdictional grounds but on the                 
          grounds that he had not timely raised the issue and that the                
          allegations were without merit.  If petitioner had raised the               
          section 6303 claim timely, there would have been subject matter             
          jurisdiction under 28 U.S.C. sec. 2410 over the claim because it            
          was a challenge to the procedural validity of the collection                
          action and not to the existence of the tax liability.  See Hughes           
          v. United States, 953 F.2d 531, 538 (9th Cir. 1992).  In the                
          District Court for the Eastern District of North Carolina,                  
          petitioner alleged again that the Government had not sent him the           
          notice and demand for payment required by section 6303.  See                
          Follum v. United States, 89 AFTR 2d 2002-1625 (E.D.N.C. 2001),              
          which was not appealed.  The District Court dismissed the case,             
          holding that petitioner was seeking the same relief as in the New           
          York case, that the grounds on which he based his claim were                
          “previously available” to him in that suit, and that                        
          consequently, his suit in the North Carolina case was barred by             







Page:  Previous  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  Next 

Last modified: November 10, 2007