Rebelle v. United States

POLOZOLA, District Judge.

This matter is before the Court on motion of the plaintiffs and cross-claim defendants, American Bank and Trust Company (American) and Jules L. Rebelle, III (Rebelle), to dismiss for failure to state a claim upon which relief can be granted. No oral argument is required on this motion.

These consolidated actions were filed by American and Rebelle seeking tax refunds of $400. Each plaintiff paid $400 under protest in partial satisfaction of an assessment made by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. § 6672, which provides in pertinent part:(a) General…