United States v. Register

OPINION AND ORDER

MARK S. DAVIS, District Judge.

This matter is before the Court on Plaintiff United States of America’s (“Government”) Motion for Summary Judgment pursuant to Federal Rule of Civil Procedure 56. (Docket No. 18.) After careful consideration, and for the reasons set forth below, the Court GRANTS the Government’s Motion for Summary Judgment.

I. UNDISPUTED FACTS

A. Register’s Alleged Tax Liability

Between 1999 and 2007, the Internal Revenue Service (“IRS”) assessed Defendant Dennis Register (“Register”) with unpaid federal income taxes for the years 1994, 1996, 1998, 1999, and 2002.…