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WISE v. COMMISSIONER OF I.R.S.

No. CV 85-60-M-CCL.

624 F.Supp. 1124 (1986)

Riley H. WISE, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, and Authorized Agent, Roger Steele, K. Hamilton, Mr. Child, Susan Shoemaker, Ocean Technology Ltd., Hewitt V. Lounsbury and Associates, Defendants.

United States District Court, D. Montana, Missoula Division.

January 9, 1986.

Attorney(s) appearing for the Case

Riley H. Wise, pro se.

Birgitta Anderson, William L. Madden, Jr., Goetz, Madden & Dunn, Bozeman, Mont., for defendants Ocean Tech & Hewitt V. Lounsbury.

Michael Lichtenberg, Dept. of Justice, Trial Atty. Tax Div., Washington, D.C., for U.S. & all federal defendants.

Robert Brooks, Asst. U.S. Atty., Butte, Mont., for all federal defendants.

OPINION AND ORDER

LOVELL, District Judge.

Plaintiff filed this action pro se seeking declaratory and injunctive relief and "sanctions" against the United States in the amount of $20,000.00. Plaintiff's complaint is based upon the disallowance by the Internal Revenue Service (IRS) of plaintiff's Form W-4, claiming exemption from the withholding requirements of the Internal Revenue Code, 26 U.S.C. § 3402. Named as defendants, in addition to the Commissioner...

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