Legal Opinion
Lindholm v. United States
District Court, District of Columbia
Decided October 8, 1992No. Civ. A. 92-2136PublishedCited by 4 opinions
1Opinion of the Court
ORDER
REVERCOMB, District Judge.
This is an action challenging a jeopardy assessment made against a nonresident alien by the Internal Revenue Service.
Background
On June 1, 1992, the Internal Revenue Service (IRS) made a jeopardy assessment against the plaintiff, a citizen of Sweden and a resident of the United Kingdom, pursuant to 26 U.S.C. § 6861. On September 18, 1992, the plaintiff filed this action under 26 U.S.C. § 7429(b), which provides for expedited judicial review of jeopardy assessments. The Court’s task in reviewing a jeopardy assessment is limited to determining whether “the making…
2Cases cited5 opinions
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- BERGESEN Dy A/S v. LindholmDistrict Court, D. Connecticut · 1991
- Kenlin Industries, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1991
- George F. Harding Museum v. United StatesDistrict Court, N.D. Illinois · 1987
- Jorge Byron Alegria v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
3Cited by4 opinions
- Topsnik v. United StatesDistrict Court, District of Columbia · 2013
- Henderson v. United StatesDistrict Court, N.D. Texas · 1996
- Lindholm v. United StatesDistrict Court, District of Columbia · 1992
- Lindholm v. United StatesDistrict Court, District of Columbia · 1992