Kalkhoven v. United States

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 Kevin Kalkhoven, No. 2:21-cv-01440-KJM-JDP 12 Plaintiff, ORDER 13 v. 14 United States of America, 1S Defendant. 16 17 Kevin Kalkhoven appeals the jeopardy assessment the Internal Revenue Service (IRS) has 18 | effected against him. Specifically, Kalkhoven asks this court to abate the jeopardy assessment 19 | and the liens and levies imposed by the IRS. Having considered the parties’ briefing and 20 | arguments made at hearing, the court denies the motion as explained below. 21 | I. BACKGROUND 22 On…