Rennie

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS OR FOR SUMMARY JUDGMENT AND DIRECTING ENTRY OF JUDGMENT FOR DEFENDANT

On May 28, 2002, the court heard defendant’s Motion to Dismiss or For Summary Judgment.

Upon due consideration of the written and oral arguments of the parties and the record herein, the court grants this motion and directs entry of judgment for defendant.

On January 11, 2002, plaintiff Steven J. Rennie, proceeding in proper, filed a “Complaint for Damages and Request That This Court Set Aside an Invalid Collection Due Process ‘Determination’ Lawlessly issued Pursuant to 26 USC 6330”. The Complaint alleges that the “Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330” issued on December 28, 2001, a copy of which is attached to the Complaint as Exhibit A, was issued in violation of law.

In the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 1998), Pub.L. 105-206, sec. 3401 , 112 Stat. 685 , 746, Congress enacted new sections 6320 (pertaining to hens) and 6330 (pertaining to levies) to provide due process protections for taxpayers in tax collection matters. Section 6330 generally provides that the Commissioner…