Landau v. United States

MEMORANDUM OPINION AND ORDER

CONLON, District Judge.

Plaintiff Eliot A. Landau (“Landau”) filed this action to obtain a refund of $100.00 plus interest that he paid to the Internal Revenue Service (“the IRS”) as partial payment on a claim for unpaid taxes. Defendant United States of America (“the government”) filed a counterclaim seeking judgment against Landau for the $56,774.70 balance in unpaid taxes plus statutory interest. Jurisdiction is based on 28 U.S.C. § 1346(a)(1) and (c) and 26 U.S.C. § 7402(a) and (f). Both parties move for summary judgment under Fed.R.Civ.P. 56.

FACTS

Landau is an…