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U.S. v. BERMAN

No. 86-3630.

825 F.2d 1053 (1987)

UNITED STATES of America, Plaintiff-Appellant, v. Lawrence W. BERMAN, Mariln Berman, and Forex Corporation, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided August 6, 1987.

Attorney(s) appearing for the Case

Laurie A. Snyder, argued, Washington, D.C., Albert Ritcher, Asst. U.S. Atty., Columbus, Ohio, Robin L. Greenhouse, Michael L. Paup, Lead Counsel, Roger M. Olsen, Tax Div., Dept. of Justice, and Wynette J. Hewett, Washington, D.C., for plaintiff-appellant.

David Carruthers, Roland T. Gilbert, Kincaid, Palmer & Randall, Columbus, Ohio, for BancOhio.

Max I. Ziskind, Columbus, Ohio, for Roy & Co., Inc.

William H. Bluth, argued, Columbus, Ohio, for L. Berman, M. Berman and Forex Corp.

William Goldman, Columbus, Ohio, for Tallie Corp.

Patrick Smith, Columbus, Ohio, for Diamond Harmony.

Phillip Walther, Asst. Pros. Atty., Columbus, Ohio, for Treasurer of Franklin County.

Steve T. Greene, Newark, Ohio, and A.C. Strip, Columbus, Ohio, for Martin's Foods.

Richard Wuerth, Lane, Alton & Horst, Columbus, Ohio, for Central Trust Co.

Before GUY and BOGGS, Circuit Judges, and EDWARDS, Senior Circuit Judge.

RALPH B. GUY, Jr., Circuit Judge.

The United States appeals the trial court's ruling that the government may not maintain a civil action to reduce an assessment to judgment in the absence of sending notice of the assessment and demand for payment to the taxpayer in accordance with section 6303(a) of the Internal Revenue Code, 26 U.S.C. § 6303(a). Because we are convinced that the trial court erred as a matter of law, we reverse.

This action was brought...

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