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LaLONDE v. UNITED STATES

No. 4-72-Civ. 459.

350 F.Supp. 976 (1972)

Kenneth R. LaLONDE, Plaintiff, v. UNITED STATES of America et al., Defendants.

United States District Court, D. Minnesota, Fourth Division.

October 12, 1972.

Attorney(s) appearing for the Case

Robert J. Milavetz, Minneapolis, Minn., for plaintiff.

Stephen G. Palmer, Asst. U. S. Atty., Minneapolis, Minn., for defendants.

MEMORANDUM DECISION

LARSON, District Judge.

Plaintiff taxpayer seeks to enjoin the continuing collection of an amount assessed against him by the Internal Revenue Service in April 1971. At that time plaintiff declined to sign a waiver extending the statutory period within which the Government could investigate taxpayer's 1967 return. The Government followed its customary practice, notifying taxpayer of a "jeopardy assessment" which had been calculated by...

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