Court of Appeals for the Eleventh Circuit May 15, 1986, 85-8970 (Johnny R. King v. United States)

PER CURIAM:

The district court did not err in dismissing King’s action for lack of jurisdiction pursuant to 26 U.S.C. § 7422(a).

1

The government urges us to impose sanctions against King for bringing a frivolous appeal.

See

Fed.R.App.P. 38. We find that sanctions are appropriate here. It was pointed out to King in the district court’s order that 26 U.S.C.