United States of America v. Russell Novell

United States Court of Appeals
For the Eighth Circuit
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No. 14-3711
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United States of America
lllllllllllllllllllll Plaintiff - Appellee
v.
Russell Novell
lllllllllllllllllllll Defendant - Appellant
Jan Novell; Missouri Department of Revenue
lllllllllllllllllllll Defendants
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Appeal from United States District Court
for the Western District of Missouri - Springfield
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Submitted: June 4, 2015
Filed: June 11, 2015
[Unpublished]
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Before WOLLMAN, LOKEN, and BENTON, Circuit Judges.
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PER CURIAM.

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Russell Novell appeals following entry of judgment by the district court1 in the
government’s civil action to reduce federal income tax assessments to judgment and
enforce federal tax liens against real property. For reversal, Novell argues that the
district court lacked jurisdiction to enter its order. Having reviewed the record de
novo and considered the parties’ submissions on appeal, we find Novell’s arguments
unavailing: he waived any challenge to personal jurisdiction early in the proceedings,
see Fed. R. Civ. P. 12(b)(2), (h)(1); in any event, he conceded that he was domiciled
in the forum state, thus establishing a basis for personal jurisdiction, see Viasystems,
Inc. v. EBM-Papst St. Georgen GmbH & Co., KG, 646 F.3d 589, 595 (8th Cir. 2011);
and the court properly exercised subject matter jurisdiction in this tax-related action
brought by the United States under specific statutory authority, see 26 U.S.C. § 7402;
28 U.S.C. §§ 1340, 1345. Accordingly, we affirm. See 8th Cir. R. 47B.
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1The Honorable M. Douglas Harpool, United States District Judge for the
Western District of Missouri.
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