Legal Opinion
Barr v. United States
District Court, E.D. New York
Decided March 29, 1988No. 87 C 3979PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
NICKERSON, District Judge.
Plaintiff brought this action to recover amounts paid to the Internal Revenue Service (the Service) on account of civil penalties assessed against him. He moves for an order (1) enjoining the Service from making further collections and (2) requiring the Service to return to him amounts already collected and to release all liens and levies on account of the assessments.
The critical facts are not in dispute. On April 21, 1987 the Service notified plaintiff that civil penalties for the tax years 1982 and 1983 had been assessed against him under the…
2Cases cited2 opinions
- Morton v. RuizSupreme Court of the United States · 1974
- John Doe Corp. v. MillerDistrict Court, E.D. New York · 1980
3Cited by1 opinion
- Asociacion de Residentes de Colinas de Cupey v. Junta de Planificacion y Habipro Development Corp.Tribunal De Apelaciones De Puerto Rico/Court of Appeals of Puerto Rico · 1998