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ROSSI v. U.S.

Civ. No. 89-6317-JO.

755 F.Supp. 314 (1990)

Kenneth ROSSI and Anita Rossi, dba Princeton Investment Company, Plaintiffs, v. UNITED STATES of America, B.J. Peters, James Meler, and Carmen Meler, Defendants.

United States District Court, D. Oregon.

August 29, 1990.

Attorney(s) appearing for the Case

Kenneth Rossi and Anita Rossi, Bandon, Or., pro se.

Charles H. Turner, U.S. Atty., Portland, Or., David M. Katinsky, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant U.S.

B.J. Peters, Bandon, Or., pro se.

James Meler, Carmen Meler, Portland, Or., pro se.

OPINION AND ORDER

ROBERT E. JONES, District Judge:

Plaintiffs Kenneth and Anita Rossi bring this action to challenge the seizure and sale of plaintiffs' land by the Internal Revenue Service (IRS) to satisfy income tax indebtedness. Plaintiffs challenge the procedural regularity of the tax assessment and the notice of tax liability and demand for payment, or alleged lack of, by the IRS prior to the seizure and sale of plaintiffs' land. Plaintiffs also claim...

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