Russell C. Emrich v. United States

98 F.3d 1345 78 A.F.T.R.2d 96 -6877 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Russell C. EMRICH, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 95-15478. United States Court of Appeals, Ninth Circuit. Submitted Oct. 2, 1996. * Decided Oct. 9, 1996. 1 Before: SKOPIL and FLETCHER, Circuit Judges, and RHOADES, District Judge ** . 2 MEMORANDUM *** 3 Russell C. Emrich failed to file timely federal income tax returns for years 1981 through 1987. In response to deficiency determinations made by the IRS, he petitioned the tax court for relief. The court dismissed his petition and entered a decision against him in the amount of $220,251.28 plus penalties. Emrich neither appealed the tax court's decision nor paid the deficiency. 4 In an effort to collect, the IRS administratively levied on Emrich's pension and social security benefits. Emrich responded by filing this action for a refund pursuant to 26 U.S.C. § 7422 and damages for unauthorized…