Legal Opinion
Alspach v. District Director of Internal Revenue
District Court, D. Maryland
Decided November 27, 1981No. Civ.A.J-81-1018PublishedCited by 67 opinions
1Opinion of the Court
MEMORANDUM
SHIRLEY B. JONES, District Judge.
Rodger and Jo Ann Alspach filed this action to enjoin the IRS’ collection of a $9,953.24 assessment for 1976 on the basis that the IRS had failed to comply with the statutory notice requirement. The IRS had mailed a notice of deficiency to the Alspachs’ former address although it had been notified of their current address and had even mailed other correspondence to the new address. Collection of the tax was abated and, by stipulation, the action was dismissed, with plaintiffs reserving the right to seek costs and attorneys’ fees.
Plaintiffs filed a…
2Cases cited1 opinion
- Alyeska Pipeline Service Co. v. Wilderness SocietySupreme Court of the United States · 1975
3Cited by67 opinions
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- BROAD AVENUE LAUNDRY AND TAILORING, Petitioner, v. the UNITED STATES, RespondentCourt of Appeals for the Federal Circuit · 1982
- Tyler Business Services, Inc. v. National Labor Relations BoardCourt of Appeals for the Fourth Circuit · 1982
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