United States Court of Appeals
Fifth Circuit
F I L E D
April 24, 2003
UNITED STATES COURT OF APPEALS
For the Fifth Circuit Charles R. Fulbruge III
Clerk
No. 02-21113
Summary Calendar
JOSE A. PEREZ,
Plaintiff-Appellant,
VERSUS
UNITED STATES OF AMERICA,
Defendant-Appellee.
Appeal from the United States District Court
For the Southern District of Texas, Houston
H-02-CV-1306
Before BARKSDALE, DeMOSS, and BENAVIDES, Circuit Judges.
PER CURIAM:*
Taxpayer Jose Perez (hereinafter “Perez”) filed this action in
the United States District Court for the Southern District of Texas
seeking various reliefs from the IRS’s efforts to collect his
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that this
opinion should not be published and is not precedent except under
the limited circumstances set forth in 5TH CIR. R. 47.5.4.
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outstanding federal income tax liability for the years 1984 through
1987. The District Court held that Perez was barred by the
doctrine of res adjudicata from litigating these claims because
they arise out of the same operative facts as his prior suit, Perez
v. United States, (No. 02-50377, Fifth Circuit, November 27, 2002).
Accordingly, the District Court granted the motion for summary
judgment of the United States and dismissed all of taxpayer’s
claims. Perez appeals to this Court.
We have carefully reviewed the briefs, the record excerpts,
the reply briefs and relevant portions of the record itself. For
the reasons stated by the District Court in its Memorandum and
Order filed herein on July 18, 2002, we AFFIRM the final judgment
entered on July 18, 2002, which granted summary judgment in favor
of the United States. AFFIRMED.
2