SNYDER v. I.R.S.

Bankruptcy No. 99-53312-SD. Adversary No. 99-5583-SD. Civ. Nos. L-03-1539, L-03-1868.

337 B.R. 542 (2005)

Richard and Marion SNYDER, Appellants/Cross-appellees, v. INTERNAL REVENUE SERVICE, Appellee/Cross-appellant, Richard and Marion Snyder, Appellants, v. United States of America, Appellee.

United States District Court, D. Maryland.

September 30, 2005.


Attorney(s) appearing for the Case

Richard E. Snyder, Davidsonville, MD, pro se.


MEMORANDUM

LEGG, Chief Judge.

I. Introduction

Because this case is complicated, a brief introduction is in order. This is a bankruptcy appeal that calls into question whether the Internal Revenue Service ("IRS" or "Service") followed certain technical procedures mandated by Congress for assessing income taxes against Richard and Marion Snyder and using its lien authority to collect the money due. On September 27, 2005, the Court held...

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