Legal Opinion
Cox v. United States
District Court, W.D. Oklahoma
Decided October 12, 2004No. CIV-04-0085-FPublishedCited by 9 opinions
1Opinion of the Court
ORDER
FRIOT, District Judge.
This action is brought by taxpayer James W. Cox, d/b/a Cox Machine & Tool, under the Internal Revenue Code, 26 U.S.C. § 6330. That statute is part of the Internal Revenue Service Restructuring and Reform Act of 1998, enacted to provide certain taxpayer protections. See, Mesa Oil, Inc. v. United States, 2000 WL 1745280, *2 (D.Colo.2000) (reviewing legislative history and observing that the Act contains over sixty provisions to fortify taxpayer rights and improve customer service by the Internal Revenue Service).
In this action, the taxpayer-plaintiff invokes procedures…
2Cases cited5 opinions
- Armstrong v. ManzoSupreme Court of the United States · 1965
- Schweiker v. HansenSupreme Court of the United States · 1981
- Custer County Action Ass'n v. GarveyCourt of Appeals for the Tenth Circuit · 2001
- United States v. MacKayCourt of Appeals for the Tenth Circuit · 1979
- United States v. ScottCourt of Appeals for the Tenth Circuit · 1994
3Cited by9 opinions
- Living Care Alternatives of Utica, Inc. v. United States of America, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 2005
- Cox v. Comm'rUnited States Tax Court · 2006
- Zapara v. Comm'rUnited States Tax Court · 2006
- Cox v. Comm'rUnited States Tax Court · 2006
- Living Care v. USA/IRSCourt of Appeals for the Sixth Circuit · 2005
4 more not listed; retrieve them via the Exa API.