Amyx v. United States

OPINION AND ORDER

SPIEGEL, District Judge:

This Opinion will also constitute our Findings of Fact and Conclusions of Law.

This case came before this Court upon a complaint by plaintiff, Lindy J. Amyx, against the United States of America, and the United States Attorney, defendants. The complaint was brought pursuant to 26 U.S.C. § 7429, which provides for an expedited hearing in the United States District Court whenever the Internal Revenue Service has made a termination assessment of federal income tax against a taxpayer. A termination assessment may be made against any taxpayer whenever the…