Thomas A. Johnson v. United States of America, Acting by and Through Department of Treasury Irs

HARLINGTON WOOD, Jr., Circuit Judge.

This appeal raises the issue of whether the Internal Revenue Service (“IRS”) may make a supplemental assessment pursuant to 26 U.S.C. § 6204 while litigating the validity of the original underlying assessment. The plaintiff-appellant Thomas A. Johnson (“Johnson”) filed an action to quiet title, seeking to set aside a tax lien which the IRS had filed against his property. Although the IRS answered Johnson’s complaint, in part, by denying that the lien was invalid, the IRS made a second assessment and partially abated the first while the quiet title action…