Page:Hook v. United States.pdf/5

 (1) 26 U.S.C. § 6512 barred jurisdiction over plaintiffs’ claims contesting their tax liabilities for tax years 1992-1996 and 2001-2005 because plaintiffs had already adjudicated those liabilities to a final decision in the Tax Court;

(2) the court lacked subject matter jurisdiction over plaintiffs’ request for a refund because they had not first paid in full, let alone overpaid, all of their outstanding tax liabilities, as required by Flora v. United States, 362 U.S. 145, 150-51 (1960), and its progeny;

(3) plaintiffs’ claims for return and release of levied property (a) failed for lack of jurisdiction and failure to state a claim because they failed to show the liabilities for which the levies were made had been satisfied, as required under 26 U.S.C. § 6343(a); and (b) were barred by the Tax Anti-Injunction Act, 26 U.S.C. § 7421;

(4) plaintiffs failed to state a claim for release of IRS tax liens because they did not exhaust their administrative remedies; and

(5) plaintiffs’ quiet title claim failed because it was wholly dependent on their other claims.

Only Ms. Hook has appealed.

Because Ms. Hook is an attorney proceeding pro se, we do not afford her filings the liberal construction ordinarily given to pro se pleadings. See Smith v. Plati, 258 F.3d 1167, 1174 (10th Cir. 2001). We review de novo the district court’s Rule 12(b)(1) and 12(b)(6) dismissal of plaintiffs’ amended complaint. See Colo. 5