Legal Opinion

Staso v. United States

District Court, D. Kansas

Decided March 4, 2008No. Civil Action 06-2236-DJWPublished

1Opinion of the Court

MEMORANDUM AND ORDER

DAVID J. WAXSE, United States Magistrate Judge.

Pending before the Court are the Motions for Summary Judgment filed by Plaintiff (doc. 13) and Defendant United States of America (“United States”) (doc. 16). Plaintiff brings this action pursuant to 26 U.S.C. § 6330, seeking judicial review of the “Determination Concerning Collection Actions(s) under Section 6320 and/or 6330” issued by the Internal Revenue Service (“IRS”) on May 10, 2006 (“Determination”). 1 For the reasons set forth below, the Court will affirm the IRS’ Determination.

I. Nature of the Matter Before the Court…

2Cases cited33 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Goza v. CommissionerUnited States Tax Court · 2000
  3. Sego v. CommissionerUnited States Tax Court · 2000
  4. Badaracco v. CommissionerSupreme Court of the United States · 1984
  5. Don Olenhouse v. Commodity Credit CorporationCourt of Appeals for the Tenth Circuit · 1994

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