Amigo Enterprises, Inc. v. United States

OPINION

BRUGGINK, Judge.

This is an action to recover a federal excise tax on sales of diesel fuel that plaintiff, Amigo Enterprises (Amigo), alleges was erroneously assessed and collected. Jurisdiction is based on 28 U.S.C. § 1346(a)(1) (1994). Pending is defendant’s motion for summary judgment. Oral argument is deemed unnec*463essary. For the reasons explained below, the court grants defendant’s motion.

BACKGROUND

Effective April 1, 1988, the Internal Revenue Code imposed an excise tax on the sale of diesel fuel by a producer or importer. See I.R.C. § 4091(a) (1988).1 The tax did not, however,…