Harry Schildcrout v. Robert M. McKeever District Director, Internal Revenue Service

KENNEDY, Circuit Judge:

The taxpayer, Harry Schildcrout, commenced this action in United States district court to enjoin the Internal Revenue Service from imposing a jeopardy assessment and from implementing the procedures necessary to enforce collection. The injunctive relief requested by the taxpayer was granted in part and denied in part by the district court.

The Internal Revenue Service imposed a jeopardy assessment against Schildcrout on March 31, 1973 under Internal Revenue Code section 6862. 1 The IRS alleged nonpayment of the excise tax on wagering imposed by I.R.C. § 4401 2 and made a…