OPINION
WARRINER, District Judge.
On 8 October 1982 Samuel H. Clarke filed his action under 26 U.S.C. § 7429(b)(1). Clarke filed this action for a statutory review of a termination assessment made by the Internal Revenue Service on 6 August 1982 under the provisions of 26 U.S.C. § 6851.
In general, § 6851 permits the IRS to compute and make termination assessments of income taxes it believes to be due when the government has reason...
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