Legal Opinion
Vallerand v. Connett
District Court, C.D. California
Decided September 17, 1979No. CV 79-1166-WMBPublishedCited by 2 opinions
1Opinion of the Court
*107ORDER
WM. MATTHEW BYRNE, Jr., District Judge.
Plaintiffs are taxpayers whose books and records for the tax years 1975 and 1976 were examined by the Internal Revenue Service (“IRS”) in 1978. In a letter dated January 11, 1979, defendant, District Director Connett, notified plaintiffs that reexamination of the same tax years was necessary and requested that plaintiffs once again make their books and records available. Plaintiffs requested that the District Director hold a hearing on the necessity of the re-examination and asked that the Notice of Re-examination be stayed until after such hearing.…
2Cases cited3 opinions
- United States v. PowellSupreme Court of the United States · 1964
- Reisman v. CaplinSupreme Court of the United States · 1964
- Dickerson v. ConradDistrict Court, D. Alaska · 1967
3Cited by2 opinions
- Zimmer v. ConnettCourt of Appeals for the Ninth Circuit · 1981
- David H. Zimmer and Carolyn J. Zimmer v. William H. Connett, District Director, Internal Revenue Service, Joseph Vallerand and Roberta W. Vallerand v. William H. Connett, District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1981