IHASZ v. U.S.

Civil No. 1:96-CV-384.

997 F.Supp. 547 (1997)

Nicholas IHASZ and Mary Jane Ihasz v. UNITED STATES of America and Internal Revenue Service.

United States District Court, D. Vermont.

October 1, 1997.


Attorney(s) appearing for the Case

James B. Anderson, Ryan Smith & Carbine, Ltd., Rutland, VT, for plaintiffs.

George P. Eliopoulos, U.S. Dept. of Justice, Washington, DC, Christopher Baril, Asst. U.S. Attorney, Rutland, VT, for defendants.


RULING ON MOTION TO DISMISS AND MOTION FOR SUMMARY JUDGMENT

(papers 12 and 15)

MURTHA, Chief Judge.

Plaintiffs (hereinafter "taxpayers") brought this action pursuant to 26 U.S.C. § 7433, seeking a judgment abating interest assessed against them by the Internal Revenue Service (IRS). Before the Court are defendant United States's Motion to Dismiss and taxpayers' Motion for Summary Judgment...

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