DEGRAFF v. U.S.

No. 05 C 3984.

488 F.Supp.2d 696 (2007)

Scott DeGRAFF, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, Eastern Division.

February 21, 2007.


Attorney(s) appearing for the Case

Richard Keith Hellerman, Robert E. McKenzie, Kathleen Marie Lach, Arnstein & Lehr, Chicago, IL, for Plaintiff.

Barbara E. Seaman, Nathaniel J. Dorfman, United States Department of Justice, Washington, DC, Jack Donatelli, United States Attorney's Office, Chicago, IL, for Defendant.


MEMORANDUM OPINION AND ORDER

GETTLEMAN, District Judge.

Plaintiff Scott DeGraff filed a complaint against defendant United States of America ("the government") for improper assessment of a civil tax penalty under Internal Revenue Code ("I.R.C.") § 6672. The parties filed cross-motions for summary judgment. For the reasons set out below, the court grants defendant's motion and denies plaintiffs motion.

FACTS

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