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Cook v. Internal Revenue Service

October 12, 2006

CARVER D. COOK, PLAINTIFF,
v.
INTERNAL REVENUE SERVICE, DEFENDANT.



The opinion of the court was delivered by: District Judge Walter Herbert Rice

Chief Magistrate Judge Michael R. Merz

ORDER

On October 11, 2006, the Clerk of this Court received from Plaintiff a letter dated September 20, 2006, which reads in its entirety: "I respectfully dispute the attached determination and request a hearing to preswent other clarifying information." Attached was a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330, dated August 23, 2006, and purportedly signed by R.H. Carr, Appeals Team Manager for the Memphis Appeals Team Campus of the Internal Revenue Service.

26 U.S.C. § 6330(d) provides for judicial review of a determination made under that section by the Internal Revenue Service, provided that the person in question appeals within thirty days of the determination. It may be, therefore, that Plaintiff's filing is untimely, as the letter was received in this Court forty-nine (49) days after the date of the determination. Without deciding that question at this point, the Clerk has, on instructions of the undersigned Magistrate Judge, opened the above case to preserve the date of actual receipt.

Entirely apart from the question of whether the appeal is timely, it is not correctly filed because Plaintiff has not tendered the filing fee of $350. Nor has Plaintiff filed any memorandum to assert what the appeal is about, i.e., why Plaintiff believes the IRS determination is in error. Before this matter can proceed, Plaintiff must at least pay the filing fee and have the Clerk issue process to be served on the IRS to commence suit. It is accordingly ORDERED that Plaintiff supplement the filings already made by paying the filing fee (or seeking and obtaining leave to proceed in forma pauperis) not later than October 22, 2006. Failure to do so will lead the Court to conclude that Plaintiff has abandoned the appeal and it will be dismissed with prejudice.

Michael R. Merz Chief United States Magistrate Judge

20061012

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