Farnsworth & Chambers Co. v. Phinney

INGRAHAM, District Judge.

The case is before the court upon the defendant’s motion to dismiss the taxpayer’s complaint and upon the taxpayer’s motion to produce documents. The *331question is whether the court has jurisdiction over an action for tax refund where the government has declined to proceed with civil proceedings for the collection of an alleged tax deficiency and where no notice of deficiency, assessment of tax, or notice and demand for payment have been made.

As the result of an extensive investigation of the taxpayer corporation by the Internal Revenue Service, on April 14, 1958,…