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LIVING CARE ALTERNATIVES OF UTICA, INC. v. U.S.

No. C2-02-717.

312 F.Supp.2d 929 (2004)

LIVING CARE ALTERNATIVES OF UTICA, INC., Plaintiff, v. UNITED STATES of America, Internal Revenue Service, Defendant.

United States District Court, S.D. Ohio, Eastern Division.

March 22, 2004.

Attorney(s) appearing for the Case

Carla Irwin Struble, Westerville, OH, for Plaintiff.

Stacy Hallett, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.

OPINION AND ORDER

SARGUS, District Judge.

This case was initiated by Plaintiff (Living Care) filing a document entitled "Complaint for Redetermination of Notice of Intent to Levy and Appeal of Defendant's Sustaining of Levy and Appeal of Liability." Doc. 1, Comp., Title. Asserting this Court's jurisdiction pursuant to 26 U.S.C. § 6330(d)(1)(B), Living Care says in effect that it is appealing "an adverse determination by the Internal Revenue Service...

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