FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER
MELTON, Senior District Judge.
This cause is before the Court upon plaintiff Margie Reed Harper's ("Harper") request under 26 U.S.C. § 7429 (1988) for judicial review of an April, 1990, transferee jeopardy assessment made against her by the Internal Revenue Service ("IRS") for unpaid federal income taxes of her former husband Rodney W. Reed. The Court conducted...
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