Legal Opinion

Colosimo v. United States

District Court, S.D. Iowa

Decided February 16, 2010No. 4:08-cv-397PublishedCited by 2 opinions

1Opinion of the Court

ORDER

JOHN A. JARVEY, District Judge.

I. PROCEDURAL BACKGROUND

A. Pleadings

On January 1, 2007, the IRS assessed trust fund recovery penalties of $711,234.82 against Charles Colosimo (“Colosimo”), Carolyn Colosimo (“Carolyn”), and Andrew Gillaspey (“Gillaspey”) pursuant to 26 U.S.C. §§ 6671 and 6672. On September 19, 2008, Colosimo filed a Claim for Refund and Abatement with the IRS in Minneapolis, requesting a refund of the trust fund recovery penalty of $100 for the 12/31/01 quarter. The United States denied this claim for refund and abatement [See Dkt. 1, Form 843]. On September 26, 2008,…

2Cases cited34 opinions

Slodov v. United StatesSupreme Court of the United States · 1978
William J. Sprenger v. Federal Home Loan Bank of Des MoinesCourt of Appeals for the Eighth Circuit · 2001
Waymon Leon Howard v. United StatesCourt of Appeals for the Fifth Circuit · 1983
Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
Donald R. Ferguson v. United States v. Richard Musal, Third Party Nicholas P. Miller, Third PartyCourt of Appeals for the Third Circuit · 2007

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3Cited by2 opinions

Jenkins v. United StatesUnited States Court of Federal Claims · 2011
Clay v. Lafarge North AmericaDistrict Court, S.D. Iowa · 2013