Frasier v. Hegeman

MEMORANDUM-DECISION AND ORDER

MUNSON, Chief Judge.

Mr. Brayton Frasier, plaintiff in this action, failed to pay or file his federal income taxes for 1977 through 1981. The IRS prepared substitutes for returns pursuant to I.R.C. § 6020(b) and assessed plaintiffs past due taxes in the amount of $64,-478.37. 1 A notice of levy was served upon defendant Tuscan Dairy Farms, Inc. for money owed plaintiff for the purchase of milk produced on plaintiffs farm. In accordance with the notice of levy, defendant Tuscan Dairy paid to the IRS the money owed by. Tuscan Dairy to the plaintiff.

Plaintiff…