Legal Opinion
Bright v. United States
District Court, E.D. Pennsylvania
Decided July 21, 2006No. Civil Action 97-23PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
WELLS, United States Magistrate Judge.
1. INTRODUCTION
Plaintiff, Leonard Bright (“Plaintiff’), commenced this action against the United States of America, (“Defendant”), on January 3, 1997. 1 He alleges that the Internal Revenue Service (“IRS”) levied against his wages without providing him prior notice of deficiency as required by 26 U.S.C. § 6212, 2 thereby denying him the opportunity to seek redetermination of the deficiency in the tax Court under 26 U.S.C. § 6213. Plaintiff also alleges the IRS failed to provide him notice of the intent to levy as required by 26…
2Cases cited13 opinions
- Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Erma Miller v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- Billie A. Shaw v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- Makram A. Tadros v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1985
8 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Long v. United StatesDistrict Court, District of Columbia · 2009
- Wallace v. United StatesDistrict Court, District of Columbia · 2008
- Long v. United States of AmericaDistrict Court, District of Columbia · 2009