MEMORANDUM and ORDER
BEN C. GREEN, District Judge:
On February 14, 1973, the Internal Revenue Service notified Norris Lamar Bailey that his 1972 tax year had been terminated pursuant to 26 U.S.C. § 6851, and, pursuant to 26 U.S.C. § 6201, assessed against him $25,050.00 in federal income taxes for that year. That assessment was reduced to $8,435.58 on May 10, 1973.
On May 11, 1973, Mabel Dolores Coleman, a sister of Mr. Bailey, was notified...
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