Legal Opinion
Crawford v. United States
District Court, D. Nevada
Decided March 24, 2006No. 3:05CV 0022 LRH(RAM)PublishedCited by 1 opinion
1Opinion of the Court
ORDER
HICKS, District Judge.
Plaintiff Colleen Crawford has brought a Petition for Review of Internal Revenue Service Levy Action Under 26 U.S.C. § 6330(d) (# 2 1 ). Presently before the court are cross motions for summary judgment (# 6 & # 7).
FACTUAL AND PROCEDURAL BACKGROUND
In 2004, Plaintiff was married to Donald H. Crawford. In April of that year the Internal Revenue Service (“IRS”) assessed, in a joint and several capacity, a tax liability against Plaintiff and her husband for failing to collect and pay trust fund and payroll taxes relating to the couples business, Iron Doctor, Inc. The…
2Cases cited7 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- In Re William EISEN, Debtor. Richard MONEYMAKER, Appellant, v. Melvyn J. CoBEN, AppelleeCourt of Appeals for the Ninth Circuit · 1994
- Song Jook Suh v. George K. Rosenberg, District Director, Immigration & Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1971
- MRCA Information Services v. United StatesDistrict Court, D. Connecticut · 2000
- Yuen v. United StatesDistrict Court, D. Nevada · 2003
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3Cited by1 opinion
- USA Financial Services, Inc. v. United States Internal Revenue ServiceDistrict Court, E.D. Virginia · 2006