Henry Vlietstra Plastering & Acoustical Co. v. Internal Revenue Service

OPINION ON PLAINTIFFS’ MOTION FOR A TEMPORARY RESTRAINING ORDER, AND ORDER

MILES, District Judge.

Plaintiffs’ actions filed herein seeking emergency relief from this Court to enjoin the United States Internal Revenue Service from levying on accounts receivable and to release existing levies have been heard and considered by this Court.

The Henry Vlietstra Plastering and Acoustical Company, Inc. was assessed in the amount of $39,355.77 by the Internal Revenue Service in taxes on December 9, 1974 for the Employer’s Quarterly Tax Return for the period ending September 30, 1974. The lien was filed…