Case: Tax Assessments, Liens Properly Assessed (6th Cir.) (IRC §7402)

Appeal from district court’s denial of motion to vacate order of court for lack of subject matter jurisdiction denied where defendant’s arguments have no merit, the Sixth Circuit Court of Appeals held. Taxpayer failed to remit and pay taxes for several years. The IRS assessed the taxes which continued to go unpaid. The IRS filed suit to reduce to judgment the tax liabilities. Taxpayer put forth several motions primarily challenging the court’s jurisdiction and the IRS’s right to tax him. The appellate court determined that the IRS put forth tax assessments into evidence which Taxpayer failed to rebut. The court ...