Ross Controls, Inc. v. United States, Department of the Treasury, Internal Revenue Service

MEMORANDUM AND ORDER

ANITA B. BRODY, District Judge.

I am being called upon to decide, under the wrongful levy statute, whether a plaintiff corporation in the same business as a liquidated taxpayer corporation, with the same employees, customers and suppliers as the taxpayer corporation, and controlled by the same individuals who controlled the taxpayer corporation, can successfully demonstrate a persuasive position that it is not liable for the tax debt of the liquidated taxpayer corporation. I find that, under these facts, it is unable to successfully demonstrate a persuasive position that it…