John Gregory Lambros v. USA

1The Honorable William G. Cambridge, United States District Judge for the
District of Nebraska, now retired.
United States Court of Appeals
FOR THE EIGHTH CIRCUIT
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No. 00-2662
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Michael E. Coolman, *
*
Appellant, *
*
v. * Appeal from the United States
* District Court for the
United States of America; Barbara * District of Nebraska.
Donahoo; Internal Revenue Service, *
* [UNPUBLISHED]
Appellees. *
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Submitted: November 6, 2000
Filed: November 9, 2000
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Before BEAM, FAGG, and LOKEN, Circuit Judges.
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PER CURIAM.
Michael Coolman appeals from the district court’s1 dismissal of his complaint
in which he claimed the Fifth Amendment relieved him of the duty to sign a federal
income tax form. Having carefully reviewed the record, we agree with the district court
that it lacked subject matter jurisdiction. See Warren v. United States, 874 F.2d 280,
281-82 (5th Cir. 1989) (5 U.S.C. § 702 did not constitute waiver of sovereign immunity
where appellant claimed Fifth Amendment privilege from signing tax form); Ueckert

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v. Comm’r of Internal Revenue, 721 F.2d 248, 250 (8th Cir. 1983) (per curiam)
(taxpayer cannot rely on privilege against self-incrimination to refuse to file tax return
unless he can show danger is real and appreciable; taxpayer must make some positive
disclosure indicating where danger lies).
Accordingly, we affirm. See 8th Cir. R. 47B.
A true copy.
Attest:
CLERK, U.S. COURT OF APPEALS, EIGHTH CIRCUIT.

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