United States v. David W. Goldston

In this case brought to reduce the Internal Revenue Service’s (IRS) assessment of tax liabilities to judgment, David W. Gold-ston appeals the district court’s summary judgment for the Government, judgment against him, and denial of his motion for reconsideration. On appeal, Goldston argues (1) the district court lacked subject matter jurisdiction over the case, (2) summary judgment was improper because he never received the IRS’s statutory notice of deficiency, (3) summary judgment was improper because there were inaccuracies in the IRS’s assessment of his tax liabilities, and (4) the…