Hoang Minh Pham v. United States

ORDER AND OPINION

SMITH, Chief Judge.

This case is before the court on defendant’s Motion to Dismiss in Part plaintiffs Complaint. Plaintiff seeks a refund of $5,782.02 in employer’s trust fund penalties he paid to the Internal Revenue Servicé (IRS). Plaintiff claims he was not the person responsible for paying over employment taxes from the trust fund of Bellaire Auto Parts and Service (Bellaire). Defendant’s Motion to Dismiss in Part deals only with the question of whether plaintiff filed his administrative claim for refund within the two year statute of limitations imposed by 26 U.S.C. §…