Legal Opinion

Williamson v. United States

District Court, D. New Mexico

Decided August 19, 1999No. Civ. 96-1082-MPublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

MECHEM, Senior District Judge.

This case came on for non-jury trial, and Plaintiffs appeared pro se on claims against the Internal Revenue Service (IRS). Plaintiffs challenge, first, the procedural accuracy of IRS tax assessments, liens and levies, and secondly, the lawfulness of IRS’s use of Plaintiffs’ confidential information. I find and conclude in favor of Defendant on all issues and enter the following as findings of fact and conclusions of law.

I. .

Jurisdiction

Jurisdiction and venue are proper. Plaintiffs are husband and wife taxpayers who live in Bernalillo…

2Cases cited8 opinions

  1. G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
  2. Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
  3. Maurice R. Huff, Nancy Huff v. United StatesCourt of Appeals for the Ninth Circuit · 1993
  4. Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
  5. Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984

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3Cited by1 opinion

  1. Williamson v. SenaDistrict Court, D. New Mexico · 2005

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