§Why CasetextPricing

CCS Trans, Inc., et al v. United States Department of the Treasury - Internal Revenue Service

Memorandum of Opinion and Order For the reasons set forth herein, the Report and Recommendation of the Magistrate Judge

16 Cited authorities

  1. Nat'l Fed'n of Indep. Bus. v. Sebelius

    567 U.S. 519 (2012)   Cited 959 times   67 Legal Analyses
    Holding that the Patient Protection and Affordable Care Act of 2010 was not a valid exercise of the Commerce Clause power after focusing solely on whether it regulated "economic activity" without discussing the remaining Morrison factors

  2. Enochs v. Williams Packing Co.

    370 U.S. 1 (1962)   Cited 1,031 times
    Holding that the court must view the facts in the light most favorable to the government

  3. RYO Machine, LLC v. United States Department of Treasury

    696 F.3d 467 (6th Cir. 2012)   Cited 19 times
    Holding that the Tax Anti-Injunction Act "prevents courts from asserting jurisdiction over" preemptive tax challenges

  4. Springer v. Internal Revenue Ser

    231 F. App'x 793 (10th Cir. 2007)   Cited 16 times
    Holding that notice of intent to levy does not justify injunction under section 6330(e)

  5. Sharp Management, LLC v. U.S.

    CASE NO. C07-402JLR (W.D. Wash. May. 8, 2007)   Cited 7 times

    CASE NO. C07-402JLR. May 8, 2007 ORDER JAMES ROBART, District Judge I. INTRODUCTION This matter comes before the court on a motion for a preliminary injunction and/or a temporary restraining order (Dkt. # 3) from Sharp Management, LLC ("Sharp"). The court has considered the papers filed in connection with the motion and finds the matter appropriate for disposition without oral argument. For the reasons stated below, the court DENIES Sharp's motion. II. BACKGROUND This case arises from Sharp's alleged

  6. Shannon v. United States

    521 F.2d 56 (9th Cir. 1975)   Cited 36 times

    No. 74-1922. July 29, 1975. Rehearing and Rehearing En Banc Denied September 15, 1975. Harry D. Steward, U.S. Atty., San Diego, Cal., Scott P. Crampton, Gilbert E. Andrews, Tax Div., Dept. of Justice, Washington, D.C., for defendant-appellant. William P. Shannahan, LaJolla, Cal., Higgs, Fletcher Mack, San Diego, Cal., for plaintiff-appellee. Appeal from the United States District Court for the Southern District of California. Before TUTTLE, HUFSTEDLER and WRIGHT, Circuit Judges. Senior Circuit Judge

  7. Carelli v. I. R. S

    668 F.2d 902 (6th Cir. 1982)   Cited 27 times

    No. 80-1028. Argued October 9, 1981. Decided January 12, 1982. Wayne A. Smith, Detroit, Mich., for plaintiff-appellant. James K. Robinson, U.S. Atty., Detroit, Mich., M. Carr Ferguson, Gilbert E. Andrews, Michael L. Paup, Carleton D. Powell, Stanley S. Shaw, Jr., Tax Division, Dept. of Justice, Washington, D.C., for defendant-appellee. Appeal from the United States District Court for the Eastern District of Michigan. Before WEICK and JONES, Circuit Judges, and PHILLIPS, Senior Circuit Judge. PHILLIPS

  8. Souther v. Mihlbachler

    701 F.2d 131 (10th Cir. 1983)   Cited 19 times
    Holding that civil penalties imposed under 26 U.S.C. § 6682 for making false statements in connection with withholding are taxes within the meaning of the [Tax Anti-Injunction Act]

  9. Nuttelman v. Vossberg

    753 F.2d 712 (8th Cir. 1985)   Cited 9 times
    Holding that penalties and interest are subject to the AIA

  10. Section 636 - Jurisdiction, powers, and temporary assignment

    28 U.S.C. § 636   Cited 501,209 times   39 Legal Analyses
    Holding that when a party fails to object to a magistrate judge's report and recommendation, our review of the district court's resulting decision is for plain error so long as the party "has been served with notice that [this consequence] will result from a failure to object"

  11. Rule 72 - Magistrate Judges: Pretrial Order

    Fed. R. Civ. P. 72   Cited 166,897 times   20 Legal Analyses
    Granting a party fourteen days to object to a Magistrate Judge's non-dispositive order

  12. Section 7421 - Prohibition of suits to restrain assessment or collection

    26 U.S.C. § 7421   Cited 2,004 times   13 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions

  13. Section 6501 - Limitations on assessment and collection

    26 U.S.C. § 6501   Cited 1,686 times   42 Legal Analyses
    Providing that a deficiency must generally be assessed within three years from the date the taxpayer files his or her federal income tax return

  14. Section 7426 - Civil actions by persons other than taxpayers

    26 U.S.C. § 7426   Cited 724 times   3 Legal Analyses
    Granting district courts jurisdiction of and authorizing certain remedies in wrongful levy suits

  15. Section 6665 - Applicable rules

    26 U.S.C. § 6665   Cited 96 times   1 Legal Analyses
    Stating that "taxes" also refer to Chapter 68, subchapter A penalties

  16. Section 6682 - False information with respect to withholding

    26 U.S.C. § 6682   Cited 54 times   1 Legal Analyses
    Prohibiting filing of false information on income tax withholding forms