Johnson v. Internal Revenue Service

FINDINGS OF FACT AND CONCLUSIONS OF LAW

This matter came on for trial before this Court on October 25, 1994, the Honorable Stephen V. Wilson, United States District Judge, presiding. Further proceedings were held on November 28, 1994 on the issue of whether the Internal Revenue Service sent a statutory notice of deficiency to plaintiff prior to the assessment of the 1987 income tax deficiency against her. Based upon the evidence adduced at trial and at the November 28, 1994 post-trial hearing, and all matters that are properly part of the record, the Court makes the following Findings of Fact and Conclusions of Law:

FINDINGS OF FACT

1. On August 4, 1994, plaintiff Delores Johnson instituted this action by filing a pleading entitled “COMPLAINT TO QUITE [sic] TITLE UNDER TITLE 28 U.S.C. § 2410 (A) AND FOR EQUITABLE RELIEF UNDER THE JUDICIAL DOCTRINE OF ECONOMICAL HARDSHIP; DAMAGES; ACTUAL AND PUNITIVE; FOR BAD FAITH AND OPPRESSION” (hereafter “Complaint”). On August 10, 1994, the Court, the Honorable A. Wallace Tashima presiding, entered an Order denying plaintiffs ex parte motion for a temporary restraining order (hereafter “Ex Parte Motion”). Subsequently, in an Order entered…