Lyerly v. United States

MEMORANDUM OF OPINION

L. Scott Coogler, United States District Judge

Before the Court are Plaintiffs’ Motion for Summary Judgment (doc. 27), Defendant’s Motion for Summary Judgment (doc. 29) and Plaintiffs’ Motion to Strike Evidence (doc. 34). Plaintiffs, Jonathan and Sharon Lyerly, brought this case based on tax penalties that they allege were wrongfully assessed by the Internal Revenue Service (“IRS”). The Lyerlys seek a refund of overpayments, damages, and a declaration of their correct tax liability. For the reasons stated below, Plaintiffs’ motion for summary judgment is due to be granted…