# Pollinger v. Internal Revenue Service Oversight Board

> Court of Appeals for the Eleventh Circuit · January 15, 2010 · 362 F. App'x 5

URL: https://www.frixlaw.com/law-library/cases/9414449

## Case

- **Full name:** Harry POLLINGER, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE OVERSIGHT BOARD, Et Al., Defendants, United States, a Federal Corporation, A.K.A. United States of America, Defendant-Appellee
- **Court:** Court of Appeals for the Eleventh Circuit
- **Decided:** January 15, 2010
- **Citations:** 362 F. App'x 5
- **Precedential status:** Unpublished
- **Opinion:** Concurring in part by Carnes
- **Judges:** Birch, Carnes, Marcus, Per Curiam
- **Cited by:** 4 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9414449

## How later opinions describe it (automated extraction)

- holding that section 7432 does not “allow for actions regarding assessment of tax liability”

## Opinion text

CARNES,
concurring in part and dissenting in part:
I concur in all of the Court’s decision, except the denial of sanctions. Notwithstanding the fact that the appellant is proceeding pro se, I would impose sanctions because his arguments are all utterly frivolous, the district court’s decision put him on notice of that fact, and he still appealed. United States v. Morse, 532 F.3d 1130, 1133 (11th Cir.2008); Webb v. Commissioner of Internal Revenue, 872 F.2d 380, 382 (11th Cir.1989); Stoecklin v. Commissioner of Internal Revenue, 865 F.2d 1221, 1226 (11th Cir.1989).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9414449. Public record. Not legal advice.