Medlock

STATEMENT OF UNCONTROVERTED FACTS AND CONCLUSIONS OF LAW

The Motion for Summary Judgment filed by defendant, the United States of America, came on for decision before the Court, the Honorable James V. Selna, United States District Judge, presiding, on September 8, 2003. Based upon the papers filed in support of and in opposition to the motion, and all matters properly part of the record, the Court makes the following Statement of Uncontroverted Facts and Conclusions of Law:

1. Plaintiff Muffet Medlock, d/b/a Miss Muffet’s Playhouse (“plaintiff’ or “Med-lock”) owns and operates a licensed daycare business, located in Anaheim, California.

2. On March 1, 2002, plaintiff commenced this action by filing a “Complaint for Judicial Review of Administrative Determination Following Request for Hearing Upon Issuance of Final Notice of Intent to Levy Under Due Process Appeal Provisions ( 26 U.S.C. §§ 6320 , 6330)” (“Complaint”). Plaintiff filed this action to obtain judicial review of the administrative determination of the Internal Revenue Service (“IRS” or “Service”) denying her Collection Due Process (“CDP”) appeal from the “Final Notice: Notice of Intent to Levy and Notice of Your…