(Download) "Barritt v. United States" by United States Court of Appeals for the Ninth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Barritt v. United States
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 11, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
On April 24, 1989, the Internal Revenue Service ("IRS") notified Wiley C. Barritt by letter of the taxes, penalties, and interest he owed for the years 1982 through 1985. The letter also stated that Barritts account was past due and threatened to impose additional interest and penalties if Barritt failed to pay. On May 22, 1989, Barritt filed a complaint against the United States in the District of Arizona. Barritt brought a quiet title action and sought to enjoin the IRS from attempting to collect tax deficiencies alleged against him. Barritt claimed that the IRS failed to make a proper determination that a deficiency existed and did not comply with various notice provisions of the Internal Revenue Code ("Code"). Barritt moved for a temporary restraining order and preliminary injunction. The government moved to dismiss or, in the alternative, for summary judgment. The district court concluded that the IRS gave Barritt proper notice and demand under 26 U.S.C. § 6302. On November 9, 1989, the court denied Barritts motion and granted the governments motion for summary judgment. Barritt appeals pro se.