Erma Stites v. United States

ORDER

The panel has voted unanimously to amend the opinion previously issued in this case. The opinion filed April 1, 1992, 960 F.2d 864 , is amended as follows:

[Editor’s Note: Opinion amended for publication]

With that amendment, the panel has voted to deny the petition for rehearing and reject the suggestion for rehearing en banc.

The full court has been advised of the suggestion for rehearing en banc, and of the proposed amendment to the opinion, and no judge of the court has requested a vote to rehear the matter en banc. Fed. R.App.P. 35.

The petition for rehearing is hereby denied and the suggestion for rehearing en banc is rejected.

OPINION

Erma Stites appeals the district court’s denial of her request for attorney’s fees and her motion for reconsideration. We dismiss this appeal for lack of jurisdiction.

BACKGROUND

Erma Stites brought an action in the district court pursuant to 26 U.S.C. § 7429 (b), seeking to abate a jeopardy assessment made against her by the Internal Revenue Service (“IRS”) After receiving copies of Stites’ papers filed in the district court, the IRS conceded in a notice to the court that the jeopardy assessment should be abated. The district…