Brockman v. United States

UNITED STATES DISTRICT COURT September 30, 2022 SOUTHERN DISTRICT OF TEXAS Nathan Ochsner, Clerk HOUSTON DIVISION ROBERT T. BROCKMAN, § Plaintiff, § § § VS. § CIVIL ACTION NO. 4:22-CV-202 § § UNITED STATES OF AMERICA § § MEMORANDUM OPINION AND ORDER Pending before the Court is Plaintiff Robert T. Brockman ’s (“Brockman”) motion to abate an Internal Revenue Service (“the IRS” or “the Government”) jeopardy assessment and jeopardy levy under

26 U.S.C. § 7429.1

The motion (Dkt. 10) is DENIED, and this civil matter is DISMISSED. I. FACTUAL AND PROCEDURAL BACKGROUND On October 1, 2020, Brockman was…