§ 6512(a)(2) purposes (internal quotation marks omitted)). Because Ms. Hook does not explain how the amended complaint accounts for interest and penalties (and it is not obvious from the amended complaint, which lists only the original tax liabilities as determined by the Tax Court), we reject the notion that there was a material jurisdictional-fact issue in dispute with regard to the refund claim. Further, the fact that plaintiffs failed to show that the tax liabilities were paid forecloses Ms. Hook’s challenge to the district court dismissal of the claim for release of levies and return of levied property. The district court correctly held that plaintiffs failed to meet the relevant requirement for a successful release-of-levy claim—satisfaction of the underlying liability. See 26 U.S.C. § 6343(a)(1)(A) (stating that the government shall release a levy “if . . . the liability for which such levy was made is satisfied or becomes unenforceable by reason of lapse of time”).[1]
- ↑ The court alternatively ruled that the levy-release claim was barred by the Tax Anti-Injunction Act (TAIA), 26 U.S.C. § 7421(a). Ms. Hook does not directly challenge that ruling but takes issue with the court’s statement (made in deciding that a judicial exception to the TAIA did not apply) that "the harm of which Plaintiffs complain—the loss of income – appears to be self-inflicted as it results from Plaintiffs' failure to pay their tax liabilities, liabilities which they have repeatedly challenged and lost and for which they have not shown have been overpaid." Aplt. App. at 463-64. Ms. Hook claims the statement shows that the court “pre-judged the merits of Plaintiffs’ claims” and calls into question Judge Moore’s fairness and impartiality. Aplt. Opening Br. at 30. This allegation of bias is untenable and borders on frivolous. Judge Moore made the comment in applying this circuit’s precedent that self-inflicted harm does not satisfy the irreparable-harm prong of the TAIA exception that was at issue. Nothing in the record or Ms. Hook’s appellate briefs suggests that Judge Moore’s comment derived from an extrajudicial source or evidenced "such a high degree of favoritism or antagonism as to make fair judgment impossible." United States v. Nickl, 427 F.3d 1286, 1298-99 (10th Cir. 2005) (internal quotation marks omitted).
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