Widtfeldt v. Commissioner

United States Court of Appeals
For the Eighth Circuit
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No. 13-3072
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James A. Widtfeldt,

lllllllllllllllllllll Plaintiff - Appellant,

v.

Commissioner of Internal Revenue; James Daugherty,

lllllllllllllllllllll Defendants - Appellees.
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Appeal from United States District Court
for the District of Nebraska - Omaha
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Submitted: June 16, 2014
Filed: June 23, 2014
[Unpublished]
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Before BYE, COLLOTON, and BENTON, Circuit Judges.
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PER CURIAM.

James Widtfeldt appeals the district court’s1 dismissal of his pro se action, in
which he alleged, among other things, that defendants attempted to violate a tax court

1
The Honorable Joseph F. Bataillon, United States District Judge for the District
of Nebraska.
order by pursuing tax collection against him. He sought damages and injunctive
relief. Upon careful review, see Pagonis v. United States, 575 F.3d 809, 812 (8th Cir.
2009), we conclude that dismissal was proper: sovereign immunity shields defendants
from Widtfeldt’s claim for money damages, see F.D.I.C. v. Meyer, 510 U.S. 471, 474
(1994), and his attempt to enjoin tax collection is prohibited by the Anti-Injunction
Act, see 26 U.S.C. § 7421(a). Accordingly, we affirm.
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