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BEECH v. C.I.R.

No. CIV-00-1274-PHX-MHM.

190 F.Supp.2d 1183 (2001)

Thomas R. BEECH, Plaintiff, v. COMMISSIONER OF THE INTERNAL REVENUE, Defendant.

United States District Court, D. Arizona.

August 30, 2001.

Attorney(s) appearing for the Case

Thomas Richard Beech, Apache Junction, AZ, pro se.

D. Brian Simpson, Charles M. Duffy, U.S. Dept. of Justice, Tax Div., Washington, DC, Cynthia M. Parsons, U.S. Attorney's Office, Phoenix, AZ, for I.R.S. Com'r.

ORDER

MURGUIA, District Judge.

Pending before the Court is Defendant's motion to dismiss. [Doc. #6].

I. BACKGROUND

Plaintiff has commenced the current action alleging that the Internal Revenue Service ("IRS") violated his due process rights in the collection of approximately $30,000 in taxes and interest from the Plaintiff's assets. Plaintiff alleges that the IRS violated his rights by failing to reasonably notify him of the pending collection...

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