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STEBCO, INC. v. U.S.

No. 90-0149R(IEG).

733 F.Supp. 1387 (1990)

STEBCO, INC., a California Corporation, Rafael Carrillo-Barron, an individual, Norma Fregoso Carrillo, an individual, Construcciones Industriales Otay, S.A. de C.V., a Mexican Corporation, Edificaciones Industriales Omar, S.A. de C.V., a Mexican Corporation, Concretos Ati, S.A. de C.V., a Mexican Corporation, Agregados Tijuana, S.A. de C.V., a Mexican Corporation, Ferreteria El Clavo, S.A. de C.V., a Mexican Corporation, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, S.D. California.

March 12, 1990.

Attorney(s) appearing for the Case

Richard A. Shaw and Charles W. Becker, Shenas, Shaw & Spievak, San Diego, Cal., for plaintiffs.

Greg Addington, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

ORDER DENYING DEFENDANT'S MOTION TO DISMISS; GRANTING PLAINTIFFS' MOTION FOR ABATEMENT OF JEOPARDY ASSESSMENT

RHOADES, District Judge.

BACKGROUND

On February 2, 1990, plaintiffs filed a complaint to determine the reasonableness and appropriateness of two jeopardy assessments levied against them by the Internal Revenue Service ("IRS"). The jeopardy assessment made by the IRS against Stebco, Inc. ("Stebco...

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