United States v. Thompson

MEMORANDUM AND ORDER

DAMRELL, District Judge.

This matter is before the court on motion by plaintiff, United State of America (“government”) for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, to permanently enjoin defendant Walter Thompson 1 to comply with the applicable federal tax laws, specifically to withhold and pay over federal employment and unemployment taxes, and to file all required federal returns. The government also moves to dismiss defendant’s counterclaim pursuant to 12(b)(6) of the Federal Rules of Civil Procedure or, in the alternative, to dismiss…