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GRANSE v. U.S.

Civ. No. 3-95-20.

892 F.Supp. 219 (1995)

Karl G. GRANSE, a Minnesota citizen, in propria persona, proceeding in summo jure, Plaintiff, v. UNITED STATES of America, the Internal Revenue Service, Internal Revenue Service District Director Inar Morics, Acting District Director Darlene O. Duffy, Acting Group Manager M. Ket, Examiner LaWayne Stone, and Revenue Officers Gabriel McKinney and Brad Meacham, Defendants.

United States District Court, D. Minnesota, Third Division.

March 21, 1995.

Attorney(s) appearing for the Case

Karl G. Granse, Apple Valley, MN, pro se.

John A. Marrella, Trial Atty., Tax Div. U.S. Dept. of Justice, Washington, DC, for defendants.

MEMORANDUM OPINION AND ORDER

KYLE, District Judge.

Introduction

Before the Court is Plaintiff Karl G. Granse's Complaint to Enjoin Collection or Seizure. The Internal Revenue Service ("IRS") has made a jeopardy assessment1 against Plaintiff pursuant to 26 U.S.C. § 6861(a)2 in the amount of $86,621.00, and levied upon certain property owned by the plaintiff. Both parties have submitted...

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