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REVIS v. UNITED STATES

Civ. A. No. 83-106 S.

558 F.Supp. 1071 (1983)

Anthony REVIS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Rhode Island.

February 18, 1983.

Attorney(s) appearing for the Case

Salter, McGowan, Swartz & Holden, Justin Holden, Richard C. Bicki, Providence, R.I., for plaintiff.

Lincoln C. Almond, U.S. Atty., Seymour Posner, Asst. U.S. Atty., Providence, R.I., Glenn L. Archer, Jr., Asst. Atty. Gen., Robert G. Nath, Trial Atty., D. Patrick Mullarkey, Chief, Civil Trial Section, Northern Region, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION

SELYA, District Judge.

This is a civil action for judicial review of jeopardy assessments imposed by the Internal Revenue Service ("Service") anent federal income taxes allegedly owed by the taxpayer-plaintiff for calendar years 1979 and 1980. Jurisdiction of the Court has been invoked pursuant to 26 U.S.C. § 7429.

It appears that on January 13, 1983, the Service made certain assessments for the years in question against the plaintiff...

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