BORCHARDT v. C.I.R.

No. Civ. 03-5543 RHKAJB.

338 F.Supp.2d 1040 (2004)

Terrence J. BORCHARDT, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, D. Minnesota.

October 12, 2004.


Attorney(s) appearing for the Case

Terrence J. Borchardt, Minneapolis, Minnesota, pro se.

Kristin H. Hodges, Trial Attorney, Tax Division, United States Department of Justice, Washington, D.C., for Defendant.


MEMORANDUM OPINION AND ORDER

KYLE, District Judge.

Introduction

Defendant Commissioner of Internal Revenue (the "IRS") assessed monetary penalties against Plaintiff Terrence J. Borchardt for filing frivolous zero-income amended tax returns. After a Collection Due Process Hearing ("CDP Hearing") between Borchardt and an IRS Office of Appeals settlement officer, the IRS issued a Notice of Determination upholding the penalties. Borchardt then sued...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases