Lopez v. Internal Revenue Service

MEMORANDUM AND ORDER

PLATT, District Judge.

This is a civil action under 26 U.S.C. § 7429 to review the reasonableness of jeopardy termination proceedings brought against plaintiff Lopez by the Internal Revenue Service (IRS) in determining plaintiff’s 1984 tax liability. For the reasons stated herein, this Court finds that the IRS’s actions were both reasonable and appropriate under the circumstances and that plaintiff has failed to demonstrate that the amount assessed was inappropriate.

FACTS

On October 26, 1984, plaintiff was arrested when he allegedly delivered 211.777 ounces of cocaine to an…