Legal Opinion
Smith v. Rossotte
District Court, D. Oregon
Decided January 30, 2003No. 02-922-HUPublishedCited by 9 opinions
1Opinion of the Court
HAGGERTY, District Judge.
This matter is before the court on defendants Rossotte, Paiz, Decker, Parezek, and Meredith’s motion to dismiss (#3). For the following reasons, defendants’ motion is granted.
BACKGROUND
Plaintiff filed a petition to quash notice of levy issued by the Internal Revenue Service (“IRS”) on April 27, 2002. Plaintiff challenges the procedural validity of a tax lien and seeks a release of the garnishment of her wages and a return of her property. Plaintiff alleges that defendants did not provide a ten day notice and demand, that plaintiff did not receive a copy of the Notice…
2Cases cited18 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Dugan v. RankSupreme Court of the United States · 1963
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
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3Cited by9 opinions
- Cortez v. Equal Employment Opportunity CommissionDistrict Court, D. New Mexico · 2007
- Hines v. United StatesDistrict Court, District of Columbia · 2009
- Robinson v. SalazarDistrict Court, E.D. California · 2012
- Robinson v. SalazarDistrict Court, E.D. California · 2012
- Kiselis v. United StatesUnited States Court of Federal Claims · 2017
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