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PINTO v. UNITED STATES

Civ. A. No. 84-2249.

599 F.Supp. 432 (1984)

Arloha M. PINTO, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

On Motion for Reconsideration October 12, 1984.

Attorney(s) appearing for the Case

Charles C. Shafer, Jr., Kansas City, Mo., for plaintiff.

Julie Robinson Trice, Asst. U.S. Atty., Dist. of Kansas, Kansas City, Kan., Ludwig H. Adams, Trial Atty., Dept. of Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM AND ORDER

SAFFELS, District Judge.

This is a summary proceeding pursuant to 26 U.S.C. § 7429(b) to review jeopardy assessment procedures taken by the Internal Revenue Service (hereinafter IRS) against the plaintiff arising from alleged tax deficiencies for the years 1977 through 1979.

The statute provides an expedited procedure whereby a taxpayer may have a United States District Court determine the reasonableness of a jeopardy assessment...

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