MEMORANDUM AND ORDER
McLAUGHLIN, District Judge.
This is an action for judicial review of "termination assessments" of federal income tax liability made against the plaintiff pursuant to 26 U.S.C. § 6851. For the reasons stated below, the assessments are upheld.
Facts
The termination assessments made by the Internal Revenue Service ("IRS") against the taxpayers resulted from a criminal investigation, the pertinent facts of which...
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