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ARNETT v. U.S.

No. 93-4160-SAC.

845 F.Supp. 796 (1994)

Rodney E. ARNETT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

February 18, 1994.

Attorney(s) appearing for the Case

Justice B. King, Fisher, Patterson, Sayler & Smith, Topeka, KS, for plaintiff.

James J. Long, Office of Sp. Litigation Tax Div., Washington, DC, for defendants.

MEMORANDUM AND ORDER

CROW, District Judge.

On July 26, 1993, Rodney E. Arnett filed his complaint against the Internal Revenue Service. In that complaint, Arnett alleges that on February 26, 1991, he received a letter from the defendant proposing to assess a penalty against him under 26 U.S.C. § 6672,1 "resulting from withholding taxes for a company known as TSP, Inc." Upon receipt of the letter, Arnett, by letter dated...

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