James Burnett McKay Laing v. United States of America

Plaintiff appeals from the judgment of the district court dismissing plaintiff’s complaint, which sought an injunction against the continued possession by the Interna] Revenue Service of money allegedly belonging to him and a declaratory judgment that the provisions of the Interna] Revenue Code under which the assessment and levy on his property were made were unconstitutional. The facts are set out in the opinion of the district judge, 364 F.Supp. 469, at 470, 471, and are not disputed.

On appeal plaintiff argues: (1) that the Government cannot assess a taxpayer’s tax liability pursuant to 26…