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JOHNSON v. U.S. BY & THROUGH DEPT. OF TREASURY IRS

No. 1208, Docket 96-6139.

123 F.3d 700 (1997)

Thomas A. JOHNSON, Plaintiff-Appellant, v. UNITED STATES of America, acting by and through Department of Treasury IRS, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided July 30, 1997.

Attorney(s) appearing for the Case

Thomas A. Johnson, pro se, Vernon, CT, for Appellant.

Teresa E. McLaughlin, Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Washington, DC, Carol Barthel, Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC, on brief, Christopher F. Droney, United States Attorney, of counsel), for Appellee.

Before WALKER, McLAUGHLIN, and WOOD, Jr., Circuit Judges.

HARLINGTON WOOD, Jr., Circuit Judge.

This appeal raises the issue of whether the Internal Revenue Service ("IRS") may make a supplemental assessment pursuant to 26 U.S.C. § 6204 while litigating the validity of the original underlying assessment. The plaintiff-appellant Thomas A. Johnson ("Johnson") filed an action to quiet title, seeking to set aside a tax lien which the IRS had filed against his property. Although the IRS answered Johnson's complaint, in part...

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