Lagerkvist v. United States

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF INDIANA FORT WAYNE DIVISION DAWN D. LAGERKVIST, ) ) Plaintiff, ) ) v. ) CASE NO.: 1:22-cv-201-HAB-SLC ) THE UNITED STATES OF AMERICA, ) ) Defendant, ) ) ) OPINION AND ORDER Plaintiff, Dawn D. Lagerkvist (“Lagerkvist”), was assessed a penalty by the Internal Revenue Service for unpaid employment taxes by her business in the 2012 tax year. To quote Benjamin Franklin, “in this world, nothing is certain except death and taxes.” Plaintiff does not dispute that the penalty assessed here was accurate. That much is certain. Rather, Lagerkvist sued the…