FE Schumacher Co., Inc. v. United States

MEMORANDUM OF OPINION

MANOS, District Judge.

On January 10, 2001, F.E. Schumacher Company, Inc., Plaintiff, filed a Complaint against the United States of America, Defendant, seeking judicial review of an Internal Revenue Service (hereinafter, IRS) collection due process determination affirming the imposition of a tax penalty in the amount of $30,094.80 plus interest (Docket No. 1, Case No. 1:01CV097?). 1 The assessment penalized Plaintiff for remitting payroll taxes other than by Electronic Funds Transfer (sometimes hereinafter, EFT) pursuant to the Electronic Federal Tax Payment System…