Legal Opinion
United States v. McHenry
District Court, E.D. Virginia
Decided May 7, 2008No. Civil Action 1:07cv944PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
T.S. ELLIS, III, District Judge.
This is a petition for enforcement of an Internal Revenue Service (IRS) summons issued to respondent Emmit J. McHenry seeking information related to McHenry’s income tax liability for the tax years 2001 and 2002. McHenry contends the petition must be dismissed because it is barred by the three-year statute of limitations on tax assessments in the Internal Revenue Code (IRC), 26 U.S.C. § 6501(a) (2005). For the reasons that follow, McHenry’s arguments fail, and the petition must be granted and the summons enforced.
I
Respondent Emmit J. McHenry…
2Cases cited11 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States of America and Dennis J. Hanzel, Special Agent, Internal Revenue Service v. Jay T. WillCourt of Appeals for the Sixth Circuit · 1982
- John Crystal Victoria Crystal John Crystal Pools, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- United States v. Robert A. Leventhal, Personally and in His Representative Capacity as Partner/officer of Leventhal & Slaughter, P.A.Court of Appeals for the Eleventh Circuit · 1992
- Thurman S. Alphin, and Mary L. Alphin Alphin Aircraft Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Gangi v. United StatesDistrict Court, D. Massachusetts · 2014
- Twin Palms Resort, LLC Ex Rel. Harbour v. United StatesDistrict Court, S.D. Florida · 2009
- United States v. Microsoft Corp.District Court, W.D. Washington · 2015
- United States v. O'SheaDistrict Court, S.D. West Virginia · 2009