District Court, D. New Jersey September 15, 2004, 2:99-cv-04449 (United States v. Isley)

MEMORANDUM OPINION

MARTINI, District Judge.

I. INTRODUCTION

This is in action brought by the United States (hereinafter the “Government”) for the collection of. income tax, interest and penalties against Rudolph and Elaine Isley (hereinafter the “Defendants”). The tax periods at issue date from 1974 though 1998, but not including each and every intermediate year.