BRIGHT v. U.S.

Civil Action No. 97-23.

446 F.Supp.2d 339 (2006)

Leonard BRIGHT, Plaintiff v. UNITED STATES of America, Defendant.

United States District Court, E.D. Pennsylvania.

July 21, 2006.


Attorney(s) appearing for the Case

Leonard Bright, Easton, PA, Pro se.

Dayna K. Olson, U.S. Dept. of Justice, Tax Division, Pat S. Genis, U.S. Attorney's Office, U.S. Dept. of Justice, Washington, DC, for Defendant.


MEMORANDUM OF DECISION

WELLS, United States Magistrate Judge.

I. INTRODUCTION

Plaintiff, Leonard Bright ("Plaintiff"), commenced this action against the United States of America, ("Defendant"), on January 3, 1997.1 He alleges that the Internal Revenue Service ("IRS") levied against his wages without providing him prior notice of deficiency as required by 26 U.S.C. § 6212,2

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