Eighth Circuit Upholds Enforcement of Tax Liens
Jackson, William Phillip v. United States
- Case NameUnited States v. William Phillip Jackson
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 19-3630
- JudgePer Curiam
- Parallel Citation828 Fed. Appx. 338126 A.F.T.R.2d (RIA) 2020-67572020 WL 6440103
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-43236
- Tax Analysts Electronic Citation2020 TNTF 213-25
Jackson, William Phillip v. United States
United States of America
Plaintiff-Appellee
v.
William Phillip Jackson
Defendant-Appellant
Sharon Jackson; Edward McDonald; Tammy McDonald; Herbert Dwight Maness; Pamela Maness; Newton County; James A. Lovell, III; Jerri Lynn Lovell; Jerry Lahr, as Trustee for Trinity Consulting, Rock Foundation; Gateway Properties, and Prosperity Leasing
Defendants
United States Court of Appeals
For the Eighth Circuit
Appeal from United States District Court for the Western District of Missouri — Joplin
Submitted: October 29, 2020
Filed: November 3, 2020
[Unpublished]
Before BENTON, WOLLMAN, and SHEPHERD, Circuit Judges.
PER CURIAM.
William Jackson appeals following the district court's1 entry of an order of sale and denial of his post-judgment motions in an action brought by the United States to reduce tax assessments to judgment and enforce tax liens.
Following a careful review, we conclude that the district court did not abuse its discretion by denying Jackson's post-judgment motions. See United States v. Metro. St. Louis Sewer Dist., 440 F.3d 930, 933, 935 (8th Cir. 2006) (denial of a post-judgment motion is reviewed for abuse of discretion). We also conclude that the action was timely, as the United States filed suit within 10 years of the assessment of the tax. See 26 U.S.C. § 6502(a)(1) (tax may be collected by a levy or proceeding in court if the levy or proceeding is begun within 10 years after the assessment of the tax). Accordingly, we affirm, see 8th Cir. R. 47B, and we deny as moot the pending motion of the United States.
FOOTNOTES
1The Honorable Brian C. Wimes, United States District Judge for the Western District of Missouri.
END FOOTNOTES
- Case NameUnited States v. William Phillip Jackson
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 19-3630
- JudgePer Curiam
- Parallel Citation828 Fed. Appx. 338126 A.F.T.R.2d (RIA) 2020-67572020 WL 6440103
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2020-43236
- Tax Analysts Electronic Citation2020 TNTF 213-25