Baer v. United States

In the United States Court of Federal Claims No. 19-1439 Filed: November 5, 2020 FOR PUBLICATION JAMES K. BAER, Keywords: Motion to Dismiss; Plaintiff, RCFC 12(b)(6); Tax Refund Claim; 26 U.S.C. § 6651(a); v. Late-Filing Penalty; Non- Delegable Duty to File; UNITED STATES, Reasonable Cause;

26 C.F.R. § 1.6081-4. Defendant. Cruz Saavedra, Law Office of Cruz Saavedra, San Pedro, CA, for the plaintiff. Patrick Phippen, Court of Federal Claims Section, Tax Division, U.S. Department of Justice, Washington, D.C., for the defendant, with whom was Mary M. Abate, Court of Federal Claims Section, Tax…