Legal Opinion
Karns v. Dix
District Court, D. South Dakota
Decided February 1, 2005No. Civ. 04-5031-KESPublished
1Opinion of the Court
ORDER GRANTING MOTION TO DISMISS
SCHREIER, District Judge.
Defendants, Mike Dix and Thomas Wolden, move to dismiss. Plaintiff, Gerald Earns, opposes the motion. Defendants’ motion to dismiss is granted.
BACKGROUND 1
Earns received a final notice of intent to levy and notice of right to a hearing under Internal Revenue Code (IRC) §§ 6330 and 6331 from the Internal Revenue Service (IRS) on August 27, 2003. On September 2, 2003, Earns received another notice from the IRS indicating a federal tax lien filing and right to a hearing under IRC § 6320. This notice indicated that Earns owed balances from…
2Cases cited12 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Charles Richard Stone v. Rick Harry Anita Schlank Deborah Konieska Rhonda Heskin Amy Anderson Lori Parkos Jim LindCourt of Appeals for the Eighth Circuit · 2004
- Davis v. SchererSupreme Court of the United States · 1984
- Laura Nix v. Bobby Norman, Arkansas Commission on Law Enforcement Standards and Training and the State of ArkansasCourt of Appeals for the Eighth Circuit · 1989
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