Barry v. United States

MEMORANDUM

LUONGO, District Judge.

On or before November 20, 1981, Reuben H. Saideman, Acting District Director of Internal Revenue for Philadelphia, made a termination assessment of federal income tax liability against plaintiff, Lester Barry, Jr., pursuant to 26 U.S.C. § 6851(a)(1). 1 Plaintiff has exhausted his administrative remedies and now brings this civil action pursuant to 26 U.S.C. § 7429 seeking judicial review and abatement of the termination assessment.

As gleaned from the pleadings, affidavits, exhibits and testimony submitted by the parties, the relevant facts are as follows.…