LNV Corporation v. M. Julia Hook, et al.
- Summarized by Lars Fuller , BakerHostetler
- 9 years 4 months ago
- Citation:
- LNV Corporation v. Hook, et al., No. 14-1438 & 15-1022 (10th Cir. Aug. 19, 2015)
- Tag(s):
-
- Ruling:
- The 10th Circuit affirmed the ruling of the district court (D. Colo.) denying plaintiff's emergency motion for temporary restraining order and/or a preliminary injunction, and request for evidentiary hearing. Pro se plaintiff, an attorney, The 10th Circuit found no reversible error in district court's finding that plaintiff failed to establish two of the four factors necessary to obtain preliminary injunctive relief (that she was likely to succeed on themerits of her claims and that she was likely to sustain irreparable harm if the motion was not granted), or, in the alternative, that plaintiff failed to show that her claims were not barred by the Anti-Injunction Act (28 USC 7421), which is generally unavailable to contest taxes. Plaintiff also failed to demonstrate that IRS failed to comply with 26 USC 7403 requirements to provide jurisdiction.
- Procedural context:
- Creditor brought action to foreclose real property against Hook, naming multiple other parties, including IRS. IRS removed action to U.S. district court, and counterclaimed to determine extent, validity, and priority of all liens. Hook filed crossclaims against US/IRS, seeking to quiet title to the subject property, plus three additional parcels that were the subject of a different action, among other claims against the IRS. Hook then filed an emergency motion for a temporary restraining order and/or preliminary injunction accompanied by a request for an evidentiary hearing, seeking to restrain the IRS from garnishing her social security payments. The district court denied the emergency motion and Hook appealed to the Tenth Circuit.
- Facts:
- Plaintiff and her husband, both attorneys in their late 60s and early 70s, had been litigating their federal income tax liability for the previous 15 years in various courts. Husband had been disbarred.
Creditor brought action to foreclose real property against wife (Hook), naming multiple other parties, including IRS. IRS removed action to U.S. district court, and counterclaimed to determine extent, validity, and priority of all liens. Hook filed crossclaims against US/IRS, seeking to quiet title to the subject property, plus three additional parcels that were the subject of a different action, among other claims against the IRS. Additionally, Hook and her husband sought a credit or refund of nearly $1 million for payment or overpayment of federal income taxes, penalities, and interest for tax years 1992-1996 and 2001-2006. They also requested an abatement of penalties for those atax years; actual damages; the release of all federal tax liens; the return of all levided or seized property; the release of all federal tax liens; the return of all levied or seized property; the release of continuing levies on the husband's social security payments; and other relief.
Hook then filed an emergency motion for a temporary restraining order and/or preliminary injunction accompanied by a request for an evidentiary hearing, seeking to restrain the IRS from garnishing her social security payments. The district court denied the emergency motion and Hook appealed to the Tenth Circuit.
- Judge(s):
- Holmes, Matheson, Bacharach
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