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FISHER v. U.S.

Civ. No. 93-1523 PHX-EHC.

860 F.Supp. 680 (1994)

Scott FISHER, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Arizona.

March 30, 1994.

Attorney(s) appearing for the Case

Scott Fisher, pro se.

Eric M. Casper, U.S. Dept. of Justice, Tax Div., Washington, DC, Janet Napolitano, U.S. Atty., Phoenix, AZ, for U.S.

ORDER

CARROLL, District Judge.

Plaintiff filed a Complaint for Quiet Title, July 29, 1993; seeking a temporary restraining order, and preliminary and permanent injunctive relief. Plaintiff challenges the attachment of his property or properties by lien(s) in favor of the United States for nonpayment of taxes. Plaintiff contends that he is not a "taxpayer" as defined by the Internal Revenue Code because he has not engaged in any revenue taxable activity to...

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