Szanto v. Internal Revenue Service (In re Szanto)

MEMORANDUM OPINION

PETER C. McKITTRICK, U.S. Bankruptcy Judge

This matter came before the Court on April 28, 2017, on the United States’ Motion to Dismiss filed on behalf of the Internal Revenue Service (IRS). In his Amended Complaint, plaintiff-debtor Peter Szanto seeks relief against the IRS for allegedly improperly assessed taxes, damages resulting from that assessment, a refund of taxes already paid, and injunctive relief.

Plaintiff has a long history of litigating against the IRS for the assessment of taxes in multiple tax years. This particular adversary proceeding focuses on the tax year…