Linda Marie Nichols v. United States

On January 18, 1978, the Internal Revenue Service made a termination assessment pursuant to 26 U.S.C. § 6851 against appellant, Linda Marie Nichols. The termination assessment was for the 1977 tax year and totaled $177,484.80. The assessment was satisfied from funds that had been seized by the Federal Drug Enforcement Agency in July of 1977.

Appellant requested administrative review of the assessment pursuant to 26 U.S.C. § 7429 (a)(2). Since the administrative process was not resolved, appellant filed a complaint in the district court pursuant to 26 U.S.C. § 7429 (b). The district court found that the making of the assessment was reasonable, but reduced the amount assessed by $21,000. Appellant noticed an appeal from a Statement of Intended Decision and also noticed an appeal from the Judgment Order. Both appeals raise the same issues and have been consolidated herein.

Appellant claims that the district court erred in several respects. She claims that 26 U.S.C. § 7429 , as applied to the facts of this case, is unconstitutional because it does not fully protect her rights to due process, that the district court erred in admitting appellee’s affidavits into evidence, that the…