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LAVNIKEVICH v. U.S.

Civ. A. No. 88-1146-H.

692 F.Supp. 1437 (1988)

Carl N. LAVNIKEVICH, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Massachusetts.

June 14, 1988.

Attorney(s) appearing for the Case

Joseph G. Spinale, Jr., Law Offices of James M. Merberg, Boston, Mass., for plaintiff.

M. Ellen Carpenter, Asst. U.S. Atty., Boston, Mass., Thomas R. Jones, Atty., Tax Div., Washington, D.C., for defendant.

MEMORANDUM AND ORDER

HARRINGTON, District Judge.

Procedure

This case comes before the Court as a suit arising under the laws of the Internal Revenue Code, 26 U.S.C. §§ 6851, 6867 and 7429. The plaintiff, Carl N. Lavnikevich, seeks this Court's review of a tax assessment in the amount of $75,282 in cash by the Internal Revenue Service ("I.R.S."). Plaintiff claims this tax was erroneously and illegally assessed against and collected...

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