Legal Opinion

Gonzalez v. United States

District Court, S.D. Florida

Decided January 15, 1985No. 84-2600-Civ-HoevelerPublishedCited by 2 opinions

1Opinion of the Court

ORDER OF DISMISSAL WITHOUT PREJUDICE

HOEVELER, District Judge.

This cause came before the Court for hearing on December 14, 1984, upon the Complaint of Plaintiff Armando Gonzalez for a summary de novo review pursuant to 26 U.S.C.A. § 7429(b)(1) of a termination assessment made by the Internal Revenue Service on or about August 20, 1984.

Agents of the Internal Revenue Service personally delivered to the Plaintiff a Notice of Termination Assessment of Income Tax for the period of January 1, 1984 through July 25, 1984. A Termination Assessment under Section 6851 of the Internal Revenue Code is made…

2Cases cited2 opinions

  1. Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
  2. Amyx v. United StatesDistrict Court, S.D. Ohio · 1981

3Cited by2 opinions

  1. Donald E. Raulerson v. United States of America, Commissioner of Internal Revenue, Department of JusticeCourt of Appeals for the Eleventh Circuit · 1986
  2. George F. Harding Museum v. United StatesDistrict Court, N.D. Illinois · 1987

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