Legal Opinion
Devries v. Internal Revenue Service
District Court, E.D. California
Decided January 28, 2005No. CV F 04-6108AWILJOPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER DISMISSING PLAINTIFF’S PETITION FOR PROTECTION OF RIGHTS; etc.
ISHII, District Judge.
This is an action by plaintiff Mark C. Devries (“Plaintiff’) whose apparent purpose is to invalidate a tax lien or liens imposed by defendants Internal Revenue Service (“IRS”) and United States Department of the Treasury (collectively, “Defendants”) in connection with tax assessments pertaining to tax periods in 2000 and 2001. The operative pleading in this case in titled “Petitioner for Protection of Rights; for Compelling IRS to Follow Applicable Pre-Collection Revenue Law and…
2Cases cited17 opinions
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Owen Equipment & Erection Co. v. KrogerSupreme Court of the United States · 1978
- Mortensen v. First Federal Savings & Loan Ass'nCourt of Appeals for the Third Circuit · 1977
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
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3Cited by7 opinions
- Core Group, Inc. v. United States Department of Treasury Internal Revenue Service (In Re Core Group, Inc.)United States Bankruptcy Court, M.D. Pennsylvania · 2006
- (PS) Greek v. United StatesDistrict Court, E.D. California · 2020
- (PS) Nelson Rogers v. EnjalranDistrict Court, E.D. California · 2020
- Gary Fang, et al. v. Internal Revenue Service, et al.District Court, N.D. California · 2026
- Gerstenberger v. Internal Revenue ServiceDistrict Court, D. Hawaii · 2025
2 more not listed; retrieve them via the Exa API.