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JONATHAN S. HAGGERT,
Plaintiff, Appellant,
v.
BEN HAMLIN, ET AL.,
Defendants, Appellees.
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APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MAINE
[Hon. Morton A. Brody, U.S. District Judge]
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___________________
Before
Selya, Cyr and Boudin,
Circuit Judges.
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___________________
__________________
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Per Curiam.
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district
Jonathan
judgment.
B.
Haggert
appeals
We affirm.
I.
Haggert sued
Background
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the appellees,
of
Guilford to remit a
After
Guilford apparently
with
the
summons
and complaint
the
court
August
26,
federal district
that
on
therefore
federal
question
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1. In his brief, Haggert says that appellees failed to
timely answer his complaint.
That argument appears to be
based on Haggert's belief that he served the complaint on
appellees on or about August 9, 1993, when he unsuccessfully
attempted to have them sign a receipt for the complaint,
rather than on August 26, when the summons and complaint were
served together on appellees as required under Maine R. Civ.
P. 4(d).
Since Haggert acknowledges that appellees filed
their answer on or about September 8, 1993 (the record does
not show when the answer was filed), we conclude that their
answer was timely.
See Maine R. Civ. P. 12(a) (requiring
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defendants to serve their answer within 20 days after service
of the summons and complaint).
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jurisdiction
under
28 U.S.C.
1331.
They also
filed a
filed a
motion for
appellees' notice
he
the ground
asserted that he
hand" to the
remand on
had given a
appellees on
of removal.
removal . . . shall
thirty
receipt
days
after the
of
a copy
In affidavits,
copy of the
August 9, well
by
complaint "in
over thirty
days
See 28 U.S.C.
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be filed within
the defendant,
through
the initial
pleading
service
or otherwise,
setting
proceeding is
based, . . .
had received
the complaint,
.").
of
that the
Without denying
that they
that some
not
notice
the complaint.
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2. Haggert has also argued that the district court lacked
jurisdiction but, for reasons explained below, this issue
does not alter the outcome and need not be resolved.
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The
remand,
district court
denied
Haggert's
motion
the appellees'
for
motion for
summary judgment.
II.
Discussion
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here.
As we
success in any
removal period
explain, Haggert
court of law.
Even if
stands no
chance of
we ordered remand, we
are certain that the state court would promptly grant summary
judgment for the appellees.
unquestionably
of Kellogg,
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had determined
that
the appellants
lacked standing
to
merits of the
remaining state claim; the court was "certain" that the state
court
"fatal
would
have dismissed
failure" to
meet
the
state
action
due to
appellees'
statutory prerequisites
to
further waste
of valuable judicial
time and
resources").
Turning
district court
to
the
merits,
properly granted
the
it
is
clear
that
the
appellees' motion
for
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summary
judgment.
See
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United States
_____________
by way
6331 et
472
1991) (table).
Custodians of property
levied
the
government for
further penalty as
well.
the sum
in
question and
See 26 U.S.C.
___
may incur
however,
they
are
472 U.S.
at 721.
immunized
the
IRS.
Id.
___
(citing
contained in 26 U.S.C.
honoring
delinquent
arising
statutory
any obligation or
respect
surrender
to such
or payment").
not
property, or that
722,
liability
in possession of the
language,
see
___
26
now
liability to the
property
U.S.C.
6332(a)
. .
Custodians
that
of
the property is
("[A]ny
Id. at
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person
upon which
made shall . .
they are
727;
to
taxpayers' property
subject
they do
taxpayer with
from such
the
from
If
in
. .
. surrender such
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property . .
. to
the Treasury],
except
subject
to an
. . . as
attachment
or
such
execution under
any
that
was
judicial process.").
Haggert
does
to pay
him his
obligated
Guilford received
not
dispute
wages; he
an IRS notice of
does not
Guilford
dispute that
wages
were
execution.
subject
Thus,
to
there is
prior
no
judicial
question that
that
States, 359
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property
property to
U.S. 108,
or
Guilford had
the IRS.
v. United
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salaries are
taxes from
attachment
surrender
facts
in
Accordingly, Guilford
notice
issued warrants to
6332(a)).
case;
had no choice
they
Those are
are
to"
the
undisputed.
but to comply
with the
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3. As noted above, the appellees began remitting portions of
Haggert's wages to the IRS after Haggert filed suit. Haggert
has not alleged that the sums remitted to the IRS included
exempt portions of his wages.
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the district
judgment
appellees'
502,
court
favor.
503 (5th
dismissal of
the
correctly granted
See Burroughs
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Cir.
v. Wallingford,
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1986) (affirming
in
780 F.2d
the district
court's
taxpayers' employer
ordering
summary
who
had complied
with tax
levies
IRS).
On
challenge
the
appeal, Haggert
levy
makes
procedure,
certain arguments
the income
tax
that
system
as
are
liability to
inappropriate
seeks
in
an
Haggert.
action
so and
Haggert's
against
these
_____
are
more
appropriately brought
government), and
so we
in
an
action against
his arguments
fact
underlying
that
tax
F.2d 210,
appellant
assessment
does
not
in
See Schiff v.
___ ______
212 (2d
disputes the
the
Cir. 1985)
validity
alter
of
the
[appellee's]
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arguments or
premises or misreadings of
In
other words,
none
has any
Nonetheless, even if
notice of
removal to have
merit.
We
plain wrong.
recognize
that
appellees'
of the
he had
explained
Therefore, his
before
Haggert
brought
his
appeal.
under Fed. R.
App. 38.
See E.H. Ashley & Co. v. Wells Fargo Alarm Services, 907 F.2d
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1274, 1280 (1st Cir. 1990).
Accordingly, we grant appellees' request for double
costs.
Kelly v.
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costs against a
F.2d 94, 98
(1st Cir.
pro se taxpayer
for
We
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4. We hereby deny Haggert's motion for oral argument on the
question of sanctions.
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