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Legal Opinion

West v. Secretary US Treasury

District Court, D. New Hampshire

Decided July 11, 2006No. 05-CV-389-SMPublished

1Opinion of the Court

West v. Secretary US Treasury 05-CV-389-SM 07/11/06 UNITED STATES DISTRICT COURT DISTRICT OF NEW HAMPSHIRE David West, Plaintiff v. Civil N o .05-CV-389-SM Opinion No.

2006 DNH 080

Secretary of the U.S. Treasury. Defendant O R D E R David West has sued the Secretary of the Treasury, under the Administrative Procedure Act ("APA") and the Revenue Restructuring Act of 1998. He seeks various forms of injunctive relief for alleged abuses of discretion committed by the Internal Revenue Service ("IRS") in rejecting his offer in compromise relating to an income tax deficiency. Before the court is the…

2Cases cited13 opinions

  1. Califano v. SandersSupreme Court of the United States · 1977
  2. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  3. Olsen v. United StatesCourt of Appeals for the First Circuit · 2005
  4. United States v. Thomas E. StanleyCourt of Appeals for the D.C. Circuit · 1972
  5. American Association of Commodity Traders v. Department of the Treasury, Internal Revenue Service and United States of AmericaCourt of Appeals for the First Circuit · 1979

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