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CRABTREE v. C.I.R.

Civ. A. No. 85-23-B.

613 F.Supp. 257 (1985)

John H. CRABTREE v. COMMISSIONER OF INTERNAL REVENUE SERVICE and the United States of America.

United States District Court, M.D. Louisiana.

July 12, 1985.

Attorney(s) appearing for the Case

Charles F. Thensted, New Orleans, La., for plaintiff.

Merrick J. Norman, Jr., Asst. U.S. Atty., Baton Rouge, La., for defendant.

POLOZOLA, District Judge.

John Crabtree filed this suit against the Commissioner of the Internal Revenue Service ("IRS") and the United States of America ("U.S.") seeking a declaration that taxpayers are entitled to an administrative hearing prior to final assessment by the IRS in cases brought under 26 U.S.C. § 6672(a).1 Plaintiff also seeks a return of funds seized by the IRS.

Crabtree served as chairman of the board of...

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