District Court, C.D. California February 12, 1981, CV 80-5628-AWT (Krivacek v. United States)

MEMORANDUM AND ORDER

TASHIMA, District Judge.

This is a summary proceeding pursuant to § 7429(b) of the Internal Revenue Code, 26 U.S.C. § 7429(b) (all subsequent statutory references are to the Internal Revenue Code of 1954, as amended) to review termination assessments, § 6851, against plaintiff-taxpayers.