Gibson v. United States

MEMORANDUM OF DECISION

WILSON, District Judge.

INTRODUCTION

Plaintiffs filed this action to enjoin the Internal Revenue Service (“IRS”) from collecting past due taxes, interest, and penalties allegedly owed by plaintiffs for the tax years 1980, 1981, and 1983. The basis for plaintiffs’ action is that the IRS failed to provide the plaintiffs with proper notice of the deficiency prior to the running of the statute of limitations for the tax years at issue since it mailed the deficiency notice to an address other than the taxpayers’ last known address. Further, since plaintiffs did not receive…