United States District Court, D. New Jersey
March 23, 2004.
James CAVANAUGH, Plaintiff,
UNITED STATES OF AMERICA, Defendant
The opinion of the court was delivered by: DICKINSON DEBEVOISE, Senior District Judge
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
(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 offer-in-compromise of less than $748,000 due to
his changed financial circumstances.
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