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LOFGREN TRUCKING SERVICE, INC. v. U.S.

No. 06-CV-3100 (JMR/FLN).

508 F.Supp.2d 734 (2007)

LOFGREN TRUCKING SERVICE, INC. v. UNITED STATES of America.

United States District Court, D. Minnesota.

September 10, 2007.

Attorney(s) appearing for the Case

Neal J. Shapiro, Saul A. Bernick; Bernick & Lifson, PA, Minneapolis, MN, for Lofgren Trucking Service, Inc.

John R. Monroe, U.S. Dept. of Justice, Washington, DC, for United States of America.

ORDER

JAMES M. ROSENBAUM, Chief Judge.

This is a dispute between a taxpayer and the Internal Revenue Service ("IRS"). Plaintiff, Lofgren Trucking Service, Inc., owes employment taxes to the IRS. Faced with a proposed IRS levy, Lofgren offered to make payments under a payment plan. The IRS Appeals Division rejected plaintiff's proposal.

The matter is before the Court on cross-motions for summary judgment. Plaintiff asks the Court to compel the IRS...

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