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HATFIELD v. U.S.

Civ. No. C-87-160-G.

683 F.Supp. 1378 (1987)

Michael HATFIELD v. UNITED STATES of America.

United States District Court, N.D. Georgia, Gainesville Division.

December 23, 1987.

Attorney(s) appearing for the Case

James N. Butterworth, Cornelia, Ga., for petitioner.

Ann Reid, Asst. U.S. Atty., Washington, D.C., Nina Hickson, Asst. U.S. Atty., Atlanta, Ga., for the U.S.

ORDER

O'KELLEY, Chief Judge.

This is an action for judicial review of the "termination assessment" of federal income tax made against the petitioner pursuant to 26 U.S.C. §§ 6851 and 7429. This action was commenced on November 6, 1987. Pursuant to § 7429(b)(2), a district court has twenty days from the date the action is commenced to make its determination. The taxpayer in this case, however,...

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