Northstar Trekking LLC v. United States
District Court, D. Alaska
1Opinion of the Court
ORDER AND OPINION
[Re: Motion at Docket 35]
JOHN W. SEDWICK, District Judge.
I. INTRODUCTION
In 2004, the IRS decided that NorthStar Trekking, LLC (“NorthStar”) owed the Air Transportation Excise Tax for flight-seeing charters it had flown during the second and third quarter of 2002. 1 The IRS assessment gave no credit for North-Star’s payment of the Aviation Fuel Excise Tax, but imposed interest and penalties for failure to pay the Air Transportation Excise Tax. 2 NorthStar protested the assessment, paid a portion of the taxes the IRS claimed were due, and requested a refund, arguing that it was…
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