Legal Opinion
Bartley v. United States Internal Revenue Service
District Court, N.D. Ohio
Decided October 14, 2004No. 1:04 CV 1840PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
O’MALLEY, District Judge.
On September 10, 2004, pro se plaintiff Jason Bartley filed this action against the Internal Revenue Service (IRS). Mr. Bartley is seeking to set aside a Notice of Determination (“Determination”) issued by the I.R.S. Office of Appeals (Appeals Office) on August 12, 2004. He asserts that he is entitled to relief pursuant to 26 U.S.C. § 6330 because the Determination was issued in violation of the law. For the reasons set forth below, this action is dismissed.
Factual and Procedural Background
Mr. Bartley completed an I.R.S. Request for a Collection…
2Cases cited15 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- Hagans v. LavineSupreme Court of the United States · 1974
- Boag v. MacDougallSupreme Court of the United States · 1982
- Thomas L. Apple v. John Glenn, U.S. SenatorCourt of Appeals for the Sixth Circuit · 1999
- Sego v. CommissionerUnited States Tax Court · 2000
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3Cited by2 opinions
- Turner v. United StatesDistrict Court, S.D. Ohio · 2005
- Staso v. United StatesDistrict Court, D. Kansas · 2008