Estate of Orlando v. United States

OPINION ON MOTION TO DISMISS

FIRESTONE, Judge.

This ease involves the April 5, 2005 Internal Revenue Service (“IRS”) assessment of the penalty provided by 26 U.S.C. § 6672 (1998) (“Section 6672”)1 against “Michael Or*288lando, deceased.” The plaintiff in this case is the Estate of Michael Orlando (“the plaintiff’ or “Mr. Orlando’s estate”). The complaint seeks recovery of the penalty imposed on Michael Orlando as a responsible party because he served as the president of a company that failed to pay employment taxes. Pending before the court is the motion of the defendant, the United States (“the…