Piano v. United States

Type

Opinion of the Court

Per curiam

Yes — no individual author

Filed

Aug. 6, 2002

Case

Piano v. United States

Case status

Decided

Source The opinion is per curiam: issued in the name of the court, with no individual author. This is a fact about the opinion, not missing data.

The first passage of the document, as extracted by the source provider.

PER CURIAM. Donald John Piano appeals from the judgment of the United States Court of Federal Claims dismissing his complaint for lack of jurisdiction. Piano v. United States, No. 01-169T (Ct.Fed.Cl. August 22, 2001) . We affirm. I Mr. Piano, a Colorado resident, filed no federal tax returns and paid no federal or state income tax for 1992, 1993, or 1994. Both Colorado and the Internal Revenue Service (IRS) instituted collection proceedings against Mr. Piano, who then sued both the United States and Colorado in the United States Court of Federal Claims in an attempt to halt the collection proceedings. Mr. Piano seeks a writ of habeas corpus to terminate the state and federal collection actions as well as “unliquidated damages” against the United States for instituting the allegedly unlawful collection proceedings. Mr. Piano claims that the collection proceedings are unlawful because, in his view, neither the United States nor Colorado may tax compensation received in exchange for services. The trial court consolidated Mr. Piano’s action with a virtually identical suit brought by Charles William Ledford. See Ledford v. United States, 297 F.3d 1378 (Fed. Cir. 2002) . The government f…

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