United States v. Pridgen

MEMORANDUM

EDELSTEIN, Chief Judge:

Plaintiff, United States of America, on behalf of the Internal Revenue Service, has commenced an action to reduce to judgment certain tax assessments made against defendants Lester and Marjorie Pridgen upon the alleged failure of defendants’ corporation to pay over to the government taxes withheld totalling $3,278.01. This memorandum arises upon plaintiff’s motion for summary judgment against defendant Lester Pridgen and pro se defendants’ cross-motions for summary judgment against plaintiff. The motions are denied.

Plaintiff’s action is based upon section 6672…