Preimesberger v. United States

1 2 3 UNITED STATES DISTRICT COURT 4 EASTERN DISTRICT OF CALIFORNIA 5 6 JAMES PREIMESBERGER, CASE NO. 1:19-CV-1441 AWI SAB 7 Plaintiff ORDER ON DEFENDANT’S MOTION 8 v. FOR JUDGMENT ON THE PLEADINGS 9 UNITED STATES, (Doc. No. 22) 10 Defendant 11 12 13 This is a tax refund case filed by Plaintiff James Preimesberger (“Preimesberger”) against 14 the United States. Specifically, Preimesberger seeks to recover $6,601.41 that he alleges was 15 improperly assessed against him through the Internal Revenue Service’s (“IRS”) invocation of 26

16 U.S.C. § 6672

(“§ 6672”). The United States has responded to…