Kaestner

ORDER GRANTING AND DENYING SUMMARY JUDGMENT

In this action, plaintiff seeks to enjoin the District Director of Internal Revenue for the Los Angeles District from collecting income taxes assessed against her for the years 1959, 1960 and 1961. Plaintiff asserts that the notices of deficiency sent to her for each of these years did not comply with statutory requirements and that any subsequent assessment is therefore invalid and enjoinable under section 6218 of the Internal Revenue Code. Plaintiff also asserts that the Internal Revenue Service represented to her that it would refrain from attempting to collect taxes for these years, that plaintiff relied on these representations, and that therefore the defendant should be estopped from attempting to collect the taxes.

In an Order entered February 1, 1971, this Court denied plaintiff’s request for a preliminary injunction. The Government subsequently filed the present motion for summary judgment. Under Rule 56(c) of the Federal Rules of Civil Procedure, a motion for summary judgment may be granted only if “there is no genuine issue as to any material fact and * * * the moving party is entitled to judgment as a matter of law.” All…