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CARROLL v. U.S.

No. 01-2877-G/BRE.

249 F.Supp.2d 937 (2003)

William A. CARROLL, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Tennessee, Western Division.

January 16, 2003.

Attorney(s) appearing for the Case

William A. Carroll, Memphis, TN, Pro Se Plaintiff.

Jason S. Zarin, Esq., U.S. Dept. of Justice, Tax Division, Washington, D.C., for Defendant.

ORDER DENYING MOTION FOR RECONSIDERATION ORDER TAXING FEES AND COSTS AND ORDER DIRECTING CLERK TO ENTER JUDGMENT

JULIA SMITH GIBBONS, Circuit Judge.

Plaintiff, William Carroll, filed a complaint seeking to invalidate the determination by the Internal Revenue Service (IRS) to proceed with collection by levy on the penalty imposed pursuant to 26 U.S.C. § 6702(a). On May 29, 2002, the court granted the defendant's motion for summary judgment after determining...

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