COOPER v. U.S. EX REL., COMMISSIONER OF I.R.S.

Civil Action No. 3:06-CV-1737-D.

513 F.Supp.2d 747 (2007)

Jay Sandon COOPER, Plaintiff, v. UNITED STATES of America, by and through its agent COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant.

United States District Court, N.D. Texas, Dallas Division.

June 21, 2007.


Attorney(s) appearing for the Case

Jay Sandon Cooper, Plano, TX, pro se.

Christopher R. Egan, U.S. Department of Justice, Dallas, TX, for Defendant.


MEMORANDUM OPINION AND ORDER

SIDNEY A. FITZWATER, District Judge.

This tax refund suit turns on whether the Internal Revenue Service ("IRS") can defeat a taxpayer's refund suit based on a ground not given in its notice disallowing the claim. If the IRS can rely on this ground, the court must then decide whether the taxpayer in this case has shown that the IRS was not entitled to use community property income represented by his wages to satisfy his...

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