Legal Opinion
Black v. United States
District Court, W.D. North Carolina
Decided April 20, 1990No. C-C-90-60-PPublishedCited by 1 opinion
1Opinion of the Court
ORDER AND MEMORANDUM OF DECISION
ROBERT D. POTTER, Chief Judge.
THIS MATTER is before the Court on the Plaintiffs Motion to Dismiss Termination Assessment, filed March 26, 1990. The Plaintiff filed this Complaint on March 2, 1990, seeking judicial review of a termination assessment against the Plaintiff on imposed December 20, 1989.
Section 7429(b) of Title 26 of the United States Code provides the jurisdictional basis for the Court to consider the Plaintiff’s Complaint. See 26 U.S.C.A. § 7429(b) (West 1989). Section 7429(b) essentially provides an expedited, summary procedure for district…
2Cases cited6 opinions
- Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
- McAvoy v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1979
- Bremson v. United StatesDistrict Court, W.D. Missouri · 1978
- Hohman v. United StatesDistrict Court, District of Columbia · 1982
- Pinto v. United StatesDistrict Court, D. Kansas · 1984
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3Cited by1 opinion
- Selbe v. United StatesDistrict Court, W.D. Virginia · 1996