Garcia v. United States

ORDER

THELTON E. HENDERSON, District Judge.

This matter came before the Court on plaintiffs petition to review termination and jeopardy assessments made by the Internal Revenue Service (“IRS”) against plaintiff. After a careful consideration of the evidence produced at the hearing and the post-hearing briefs submitted by the parties, the Court finds that the assessments are reasonable and the amount is appropriate. The action of the IRS is, therefore, affirmed.

Background

On January 20, 1988, plaintiff was arrested on bookmaking charges in Sunnyvale, California. In connection with this arrest,…