Legal Opinion
Oosterwijk v. United States
District Court, D. Maryland
Decided January 27, 2022No. 1:21-cv-01151Unknown
1Opinion
IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND ERIK OOSTERWIJK and ASPASIA OOSTERWIJK y. Civil Action No. CCB-21-1151 UNITED STATES OF AMERICA MEMORANDUM Erik and Aspasia Oosterwijk filed their 2017 tax return late and now seek a refund for the IRS’s late filing penalties because their accountant failed to e-file for an extension and then gave them incorrect advice on how to obtain an extension and stop the penalties from accruing. The government moved to dismiss (ECF 15, Mot. Dismiss), the Oosterwijks responded (ECF 18, Mem. In Opp’n), the government replied (ECF 25,…
2Cases cited27 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Scott v. HarrisSupreme Court of the United States · 2007
- Tolan v. CottonSupreme Court of the United States · 2014
- Christina Jacobs v. N.C. Admin. Office of the CourtsCourt of Appeals for the Fourth Circuit · 2015
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