All Stacked Up Masonry, Inc. v. United States

In the United States Court of Federal Claims No. 20-161T Filed: October 22, 2020 ALL STACKED UP MASONRY, INC., Keywords: Motion to Dismiss; RCFC 12(b)(6); payroll tax; Plaintiff, tax penalty abatement; reasonable cause; willful v. neglect; informal claim THE UNITED STATES, doctrine; 26 U.S.C. § 6511; 26 U.S.C. § 3403; 26 U.S.C. § Defendant. 6651(a); 26 U.S.C. § 6656(a) Kathleen Elizabeth (Splett) Pfutzenreuter, Wagner Tax Law, Minneapolis, MN, for Plaintiff. Patrick Phippen, Trial Attorney, Tax Division, with whom were G. Robson Stewart, Assistant Chief, David Pincus, Chief, Court of Federal…