REY BALAGUER v. U.S.

Civ. No. 85-1841.

656 F.Supp. 383 (1987)

Hector REY BALAGUER, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Puerto Rico.

March 9, 1987.


Attorney(s) appearing for the Case

Diego Pagan-Gutierrez, Old San Juan, P.R., for plaintiff.

Stephen Carlton, U.S. Dept. of Justice, Tax Div., Washington, D.C., Enrique Lamoutte, Asst. U.S. Atty., Hato Rey, P.R., for defendant.


OPINION AND ORDER

GIERBOLINI, District Judge.

Plaintiff brought this action under 26 U.S.C. § 7429(b), to review a jeopardy assessment and termination notice sent to him by the Internal Revenue Service (IRS). On June 21, 1985, the IRS notified plaintiff that it was performing a jeopardy assessment of his tax liability and terminating the taxable year of 1985. The IRS had concluded that plaintiff appeared to be

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