Legal Opinion

Revis v. United States

District Court, D. Rhode Island

Decided February 18, 1983No. Civ. A. 83-106 SPublishedCited by 14 opinions

1Opinion of the Court

OPINION

SELYA, District Judge.

This is a civil action for judicial review of jeopardy assessments imposed by the Internal Revenue Service (“Service”) anent federal income taxes allegedly owed by the taxpayer-plaintiff for calendar years 1979 and 1980. Jurisdiction of the Court has been invoked pursuant to 26 U.S.C. § 7429.

It appears that on January 13, 1983, the Service made certain assessments for the years in question against the plaintiff; 1 that said assessments, together with a demand for immediate payment, were served on the following day; that on January 19, 1983, a formal notice of…

2Cases cited12 opinions

  1. Fuentes v. ShevinSupreme Court of the United States · 1972
  2. Holland v. United StatesSupreme Court of the United States · 1955
  3. Louis J. Taglianetti v. United StatesCourt of Appeals for the First Circuit · 1968
  4. Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
  5. Haskin v. United StatesDistrict Court, C.D. California · 1977

7 more not listed; retrieve them via the Exa API.

3Cited by14 opinions

  1. Bean v. United StatesDistrict Court, N.D. Georgia · 1985
  2. Varjabedian v. United StatesDistrict Court, D. Massachusetts · 2004
  3. Miller v. United StatesDistrict Court, N.D. Ohio · 1985
  4. Topsnik v. United StatesDistrict Court, District of Columbia · 2013
  5. Camp v. CommissionerDistrict Court, E.D. Louisiana · 1986

9 more not listed; retrieve them via the Exa API.

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