V-1 Oil Co. v. United States (1992)

“Before resort may be had to actual collection procedures regarding a tax 3 determined by the IRS to be owing, the IRS must issue a statutory notice of deficiency pursuant to 4 |} 26US.C. § 6212.” V-1 Oil Co. v. United States, 813 F. Supp. 730, 731 (D.

Miller v. United States, 66 F.3d 220, 222 (9th Cir.1995), cert. denied, — U.S. -, 116 S.Ct. 1317 , 134 L.Ed.2d 471 (1996); Shaw v. United States, 20 F.3d 182, 184 (5th Cir.), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994); Granse v. United States, 932 F.Supp. 1162, 1167 (D.Minn.1996); Arnett v. United States, 910 F.Supp. 515, 518 (D.Kan.1995); V-1 Oil Co. v. United States, 813 F.Supp. 730, 732 (D.Idaho 1992).

See also V-1 Oil Co. v. U.S., 813 F.Supp. 730 (D.Idaho 1992) (agreeing with Miklautsch that § 7433 is inapplicable where the taxpayer made a voluntary payment and no collection procedures were activated by *1430 the IRS); but see Miller v. United States, 813 F.Supp. 715, 725-726 (N.D.Cal.1992). 5 Sovereign Immunity In light of the fact that § 7433 is essentially a limited waiver of sovereign immunity, a brief overview of the doctrine appears warranted.