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VALLERAND v. CONNETT

No. CV 79-1166-WMB.

477 F.Supp. 106 (1979)

Joseph VALLERAND and Roberta W. Vallerand, Plaintiffs, v. William H. CONNETT, District Director, Internal Revenue Service, Defendant.

United States District Court, C. D. California.

September 17, 1979.

Attorney(s) appearing for the Case

Clyde R. Maxwell, Newport Beach, Cal., for plaintiffs.

Andrea Sheridan Ordin, U. S. Atty., Charles H. Magnuson, Asst. U. S. Atty., Chief, Tax Div., Los Angeles, Cal., for defendant.

ORDER

WM. MATTHEW BYRNE, Jr., District Judge.

Plaintiffs are taxpayers whose books and records for the tax years 1975 and 1976 were examined by the Internal Revenue Service ("IRS") in 1978. In a letter dated January 11, 1979, defendant, District Director Connett, notified plaintiffs that reexamination of the same tax years was necessary and requested that plaintiffs once again make their books and records available...

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