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LE DOUX v. U.S.

No. CIV. 02-1588 JBLAM.

375 F.Supp.2d 1242 (2005)

Vera LE DOUX, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. New Mexico.

January 31, 2005.

Attorney(s) appearing for the Case

Vera Le Doux, Ranchos De Taos, NM, Pro se Plaintiff.

Eileen J. O'Connor, Assistant Attorney General, Washington, DC, David Iglesias, United States Attorney, Albuquerque, NM, Christopher R. Egan, Attorney, Tax Division, Department of Justice, Dallas, TX, for Defendant.

MEMORANDUM OPINION AND ORDER

BROWNING, District Judge.

THIS MATTER comes before the Court on the United States' Motion for Summary Judgment, filed August 22, 2003 (Doc. 10). The Court held a hearing on this motion on December 16, 2004. The primary issues are: (i) whether the Court should review the issues that Plaintiff Vera Le Doux' IRS Appeals hearing raises under an abuse of discretion or de novo standard; (ii) whether Le Doux' zero...

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