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JODI C. HOHMAN; JHOHMAN, LLC; YOU GOT BUSTED BY ME, LLC; TERRY MILLER,
Plaintiffs-Appellants,
v.
MAURICE EADIE, et al.,
Defendants,

UNITED STATES OF AMERICA; DEPARTMENT OF TREASURY; INTERNAL REVENUE SERVICE,
Defendants-Appellees.
   No. 17-1869
Appeal from the United States District Court
for the Eastern District of Michigan at Detroit.
No. 2:16-cv-11429—Matthew F. Leitman, District Judge.
Argued: April 26, 2018
Decided and Filed: July 5, 2018
Before: MERRITT, WHITE, and DONALD, Circuit Judges.


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OPINION
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MERRITT, Circuit Judge. This appeal raises a highly technical issue arising from a potential conflict between the Internal Revenue Code and the Federal Right to Financial Privacy Act of 1978, 12 U.S.C. §§ 3401–3422. The IRS issued two “John Doe” summonses without first obtaining approval in a federal district court as required by the Internal Revenue Code (“Code”), see I.R.C. § 7609(f). The IRS served the summonses on Chase Bank to obtain financial records relating to two limited liability companies (“LLCs”). Plaintiffs, the LLCs and subjects of the John Doe summonses, alleged that the IRS’s use of the John Doe summonses to obtain their financial records violated the Right to Financial Privacy Act (“Act”). The district court granted the government’s motion to dismiss for lack of subject matter jurisdiction after determining that sovereign immunity barred Plaintiffs’ claims under the Act. The issues on appeal are (1) whether the IRS is subject to the Act when it fails to follow its own procedures under the Code, and (2) whether LLCs fall within the Act’s waiver of sovereign immunity. We AFFIRM the district court on sovereign immunity grounds.



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UNITED STATES OF AMERICA,
Plaintiff-Appellee,
v.
DANIEL SEXTON,
Defendant-Appellant.
   No. 17-5743
Appeal from the United States District Court
for the Eastern District of Kentucky at Lexington.
No. 5:16-cr-00040-1—Danny C. Reeves, District Judge.
Argued: May 1, 2018
Decided and Filed: July 5, 2018
Before: MOORE, CLAY, and KETHLEDGE, Circuit Judges.


_________________________
OPINION
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CLAY, Circuit Judge. Defendant Daniel Sexton (“Sexton”) appeals from the judgment entered by the district court sentencing him to 109 months’ imprisonment, and ordering him to pay $2,637,058.32 in restitution and to forfeit property to the government, including a money judgment of $2,534,912. For the reasons set forth below, we AFFIRM the decision of the district court.



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IN RE: CORY LAMON CHENAULT,
Debtor.
___________________________________________

CORY LAMON CHENAULT,
Plaintiff-Appellant,
v.
GREAT LAKES HIGHER EDUCATION CORPORATION,
Defendant,

UNITED STATES DEPARTMENT OF EDUCATION,
Intervenor Defendant-Appellee.
   No. 18-8003
Appeal from the United States Bankruptcy Court
for the Eastern District of Kentucky at Lexington.
No. 17-51449—Gregory R. Schaaf, Judge.
Decided and Filed: July 5, 2018
Before: BUCHANAN, DALES, and OPPERMAN, Bankruptcy Appellate Panel Judges.


_________________________
OPINION
_________________________

SCOTT W. DALES, Bankruptcy Appellate Panel Judge. In this appeal, Cory Lamon Chenault (the “Debtor”) asks this Panel to overturn the bankruptcy court’s order dismissing his adversary complaint for failure to state a cause of action. The Panel concludes that the Debtor did not plead sufficient facts to support a discharge of his student loan debt notwithstanding the exception to discharge that would otherwise apply under 11 U.S.C. § 523(a)(8). Accordingly, the order of the bankruptcy court is AFFIRMED.