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UNITED STATES v. HARKINS

No. CIV. 03-6298-AA.

355 F.Supp.2d 1175 (2004)

UNITED STATES of America, Plaintiff, v. Judy HARKINS, Defendant.

United States District Court, D. Oregon.

November 30, 2004.

Attorney(s) appearing for the Case

Karin Immergut, United States Attorney, Robert Metcalfe, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for plaintiff.

Judy Harkins, Salem, OR, Pro se.

OPINION AND ORDER

AIKEN, District Judge.

Plaintiff United States of America moves for summary judgment on their claim of permanent injunction pursuant to 26 U.S.C. §§ 7402(a) and 7408 of the Internal Revenue Code (IRC). This motion is granted.

STANDARDS

Summary judgment is appropriate "if the pleadings, depositions, answers to interrogatories, and admissions on file, together with the affidavits, if any, show that there...

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