Abu-Awad v. United States
District Court, S.D. Texas
1Opinion of the Court
MEMORANDUM AND ORDER
CRONE, United States Magistrate Judge.
I. Introduction
Pending before the court is Defendant United States of America’s (“United States”) Motion to Dismiss or for Summary Judgment (# 12). The United States, on behalf of the Commissioner of the Internal Revenue Service (“IRS”), seeks summary judgment on the complaint of Plaintiff Ñaman Abu-Awad (“Awad”), doing business as Stat Physical Therapy (“Stat”), challenging a federal tax lien and underlying assessment of penalties by the IRS. Having reviewed the pending motion, the submissions of the parties, the pleadings, and the…
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