Davis v. United States

MEMORANDUM

WESLEY E. BROWN, District Judge.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

This is a civil action under 26 U.S.C.A. § 7429 to review jeopardy assessment procedures taken by the Internal Revenue Service [IRS] in determining the 1980 tax liability of plaintiff, David W. Davis, pursuant to 26 U.S.C.A. § 6851.

The case arises out of a search conducted on July 23, 1980, by the Wichita Police Department at plaintiff’s residence, in which a quantity of marijuana and over $10,000 in cash were seized by police officers. The IRS thereafter terminated plaintiff’s “taxable year” for 1980, issued a…