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MUSIC v. U.S.

Civil Action No. 2:12-cv-00220-WCO.

17 F.Supp.3d 1327 (2014)

Laurie L. MUSIC, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Georgia, Gainesville Division.

Signed April 17, 2014.

Attorney(s) appearing for the Case

Laurie L. Music, Epworth, GA, pro se.

Steven C. Woodliff, U.S. Department of Justice, Washington, DC, for Defendant.

ORDER

WILLIAM C. O'KELLEY, Senior District Judge.

This is a tax controversy arising from an IRS-imposed levy against plaintiff, Laurie L. Music. Plaintiff, proceeding pro se, claims that the IRS violated 26 U.S.C. § 7433 by failing to send a notice of levy to plaintiff's last known address, which it is required to send pursuant to 26 U.S.C. § 6331(d). The central issue is whether the IRS exercised "reasonable diligence" when the IRS...

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