Ferguson v. Internal Revenue Service (In Re Ferguson)

MEMORANDUM OPINION

JAMES J. BARTA, Chief Judge.

This matter is before the Court on Plaintiffs Complaint to Compel Turnover filed against the Internal Revenue Service. The parties filed a Stipulation of Facts with this Court and arguments of counsel were heard. The matter was then taken under submission by the Court. After consideration of the record as a whole, the following findings and conclusions are made.

Plaintiff, Harry Ferguson, Sr., owed the United States Government $1,361.00 for unpaid income taxes for the tax year ending December 31, 1984, plus a negligence penalty of $198.14.…