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STIRLING v. C.I.R.

No. 5:95-CV-858-BO.

998 F.Supp. 640 (1998)

Richard Edward STIRLING, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, E.D. North Carolina, Western Division.

August 18, 1997.

Attorney(s) appearing for the Case

Richard Edward Stirling, Raleigh, NC, pro se.

R.A. Renfer, Jr., Asst. U.S. Attorney, Raleigh, NC, Thomas Holderness, Trial Attorney, Tax Division, Washington, DC, for Commissioner of Internal Revenue, defendant.

ORDER

TERRENCE WILLIAM BOYLE, Chief Judge.

This matter is before the Court on Defendant's Motion for Summary Judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure. For the reasons stated below, Defendant's Motion is granted.

Plaintiff, who is pro se, claims that the Internal Revenue Service (hereinafter "IRS") conducted an impermissible second audit, illegally searched and seized his records, and misrepresented and concealed...

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