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    Benton K. Moon v. John Adler, and His Manager of Internal Revenue Service, 101 F.3d 109, 2d Cir. (1996)

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    This document is a summary order from the United States Court of Appeals for the Second Circuit regarding a pro se appeal by Benton K. Moon of a district court's dismissal of his complaint against the IRS. The appeals court affirmed the district court's dismissal, finding that Moon's injunction claim to prevent tax collection was barred by statute and that any refund claim was barred either because the assessments had not been paid or because more than two years had passed since the IRS disallowed his claims. The court also deemed frivolous the merits of Moon's tax dispute with the IRS in which he sought to offset gambling losses against non-gambling income, which is prohibited by statute.

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    Benton K. Moon v. John Adler, and His Manager of Internal Revenue Service, 101 F.3d 109, 2d Cir. (1996)

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    This document is a summary order from the United States Court of Appeals for the Second Circuit regarding a pro se appeal by Benton K. Moon of a district court's dismissal of his complaint against the IRS. The appeals court affirmed the district court's dismissal, finding that Moon's injunction claim to prevent tax collection was barred by statute and that any refund claim was barred either because the assessments had not been paid or because more than two years had passed since the IRS disallowed his claims. The court also deemed frivolous the merits of Moon's tax dispute with the IRS in which he sought to offset gambling losses against non-gambling income, which is prohibited by statute.

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    Filed: 1996-03-28 Precedential Status: Non-Precedential Citations: 101 F.3d 109 Docket: 95-6374

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    This document is a summary order from the United States Court of Appeals for the Second Circuit regarding a pro se appeal by Benton K. Moon of a district court's dismissal of his complaint against the IRS. The appeals court affirmed the district court's dismissal, finding that Moon's injunction claim to prevent tax collection was barred by statute and that any refund claim was barred either because the assessments had not been paid or because more than two years had passed since the IRS disallowed his claims. The court also deemed frivolous the merits of Moon's tax dispute with the IRS in which he sought to offset gambling losses against non-gambling income, which is prohibited by statute.

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    15 views2 pages

    Benton K. Moon v. John Adler, and His Manager of Internal Revenue Service, 101 F.3d 109, 2d Cir. (1996)

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    Scribd Government Docs
    This document is a summary order from the United States Court of Appeals for the Second Circuit regarding a pro se appeal by Benton K. Moon of a district court's dismissal of his complaint against the IRS. The appeals court affirmed the district court's dismissal, finding that Moon's injunction claim to prevent tax collection was barred by statute and that any refund claim was barred either because the assessments had not been paid or because more than two years had passed since the IRS disallowed his claims. The court also deemed frivolous the merits of Moon's tax dispute with the IRS in which he sought to offset gambling losses against non-gambling income, which is prohibited by statute.

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    of 2

    101 F.

    3d 109

    NOTICE: THIS SUMMARY ORDER MAY NOT BE CITED


    AS PRECEDENTIAL AUTHORITY, BUT MAY BE CALLED
    TO THE ATTENTION OF THE COURT IN A SUBSEQUENT
    STAGE OF THIS CASE, IN A RELATED CASE, OR IN ANY
    CASE FOR PURPOSES OF COLLATERAL ESTOPPEL OR
    RES JUDICATA. SEE SECOND CIRCUIT RULE 0.23.
    Benton K. MOON, Plaintiff-Appellant,
    v.
    John ADLER, and his Manager of Internal Revenue Service,
    Defendants-Appellees.
    No. 95-6374.

    United States Court of Appeals, Second Circuit.


    March 28, 1996.

    APPEARING FOR APPELLANT: Benton K. Moon, pro se, New York,


    N.Y.
    APPEARING FOR APPELLEES: Martin J. Siegel, Asst. U.S. Atty., New
    York, N.Y.
    Before NEWMAN, Chief Judge, PARKER, Circuit Judge and
    NICKERSON, * District Judge.
    SUMMARY ORDER
    SPRIZZO, Judge.

    This cause came on to be heard on the transcript of record from the United
    States District Court for the Southern District of New York was argued by
    appellant pro se and by counsel for appellees.

    ON CONSIDERATION WHEREOF, IT IS HEREBY ORDERED,


    ADJUDGED AND DECREED that the judgment of the District Court is
    hereby AFFIRMED.

    Benton K. Moon appeals pro se from the August 8, 1995, judgment granting the
    defendants' motion for judgment on the pleadings and dismissing the complaint.
    Benton had sought injunctive relief to prevent the collection of federal income
    taxes, and his complaint arguably seeks monetary relief.

    The injunction claim was properly dismissed as barred by 26 U.S.C. 7421. To


    the extent that Moon seeks a monetary recovery, either by way of a tax refund
    or damages, his claim was also properly dismissed. Any refund claim is barred
    by the fact that the assessments have not been paid. In addition, more than two
    years have elapsed since the Internal Revenue Service informed Moon of a
    disallowance of his claims. See 26 U.S.C. 6532.

    To whatever extent the merits of Moon's tax dispute with the IRS is implicated
    in this appeal, the claim is frivolous, since he is endeavoring to offset gambling
    losses against non-gambling income, a practice barred by 26 U.S.C. 165(d).

    Of the United States District Court for the Eastern District of New York, sitting
    by designation

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