White v. United States

MEMORANDUM OPINION

ERWIN, Chief Judge.

This matter is before the court on plaintiff's motion to review the jeopardy assessment made against her and the United States’ motion for a summary determination of the jeopardy assessment. After careful review of the facts and supporting documents of this case, the court finds that the jeopardy assessment is reasonable and that the amount assessed is appropriate under the circumstances.

Factual Background

Plaintiff Maxine Y. White was employed as a bookkeeper for Dr. William Smith Kirk in Salisbury. On December 12, 1989, plaintiff was indicted by the Rowan…