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CAVANAUGH v. U.S.

March 23, 2004.

James CAVANAUGH, Plaintiff,
v.
UNITED STATES OF AMERICA, Defendant



The opinion of the court was delivered by: DICKINSON DEBEVOISE, Senior District Judge

ORDER

This matter comes before the court on defendant's motion for summary judgment. Upon consideration of the motion and the entire record of this proceeding, the court denies defendant's motion,

Therefore, it is hereby ORDERED, this 23rd day of March, 2004 at Newark, New Jersey:

 
(1) that defendant's motion for summary judgment is DENIED;
(2) that defendant's motion for a protective order and stay of discovery is dismissed as MOOT; and
(3) that the case is REMANDED to the IRS Office of Appeals for a face-to-face collection due process hearing at which James Cavanaugh may present evidence that the IRS should not levy upon his assets in the amount of his unpaid taxes, but should accept from him an ...

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