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ALSPACH v. DISTRICT DIRECTOR OF INTERNAL REVENUE

Civ.A.No. J-81-1018.

527 F.Supp. 225 (1981)

Rodger L. ALSPACH and Joann Alspach, Plaintiffs, v. DISTRICT DIRECTOR OF INTERNAL REVENUE, Defendant.

United States District Court, D. Maryland.

November 27, 1981.

Attorney(s) appearing for the Case

Abel J. Merrill, Blumenthal, May, Downs & Merrill, P. A., Annapolis, Md., for plaintiffs.

J. Frederick Motz, U.S. Atty., Daniel Goldstein, Asst. U.S. Atty., Baltimore, Md., and Gregory S. Hrebiniak, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

SHIRLEY B. JONES, District Judge.

Rodger and JoAnn Alspach filed this action to enjoin the IRS' collection of a $9,953.24 assessment for 1976 on the basis that the IRS had failed to comply with the statutory notice requirement. The IRS had mailed a notice of deficiency to the Alspachs' former address although it had been notified of their current address and had even mailed other correspondence to the new address. Collection of the tax was abated...

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