Render v. Internal Revenue Service

OPINION AND ORDER DENYING DEFENDANT’S MOTION TO DISMISS

ROSEN, District Judge.

I. INTRODUCTION

Plaintiff Lori Lynn Render, proceeding-pro se, commenced this suit in this Court on August 14, 2002, challenging a determination by the Defendant Internal Revenue Service (“IRS”) that Plaintiff is liable for a Trust Fund Recovery Penalty (“TFRP”) assessed against her as an officer of Ren-bro Corporation. 1 Defendant has responded by bringing a motion to dismiss this case for lack of jurisdiction, citing Plaintiffs commencement of this suit before the beginning of the 30-day statutory period for filing.…