Glauber Valve Co., Inc. v. United States

MEMORANDUM AND ORDER

EISELE, Chief Judge.

Pending before the Court is the motion of the defendant, United States of America, to dismiss. Plaintiff, a Nebraska corporation with its principal place of business in Piggott, Arkansas, filed this lawsuit on March 3,1981, asking the Court to grant a preliminary injunction and to declare that the defendant had accepted its “offer of compromise” for unpaid taxes. Plaintiff has failed to pay its 1979 F.I.C.A. and F.U.T.A. taxes for which it was liable as an employer.

On December 17, 1980, the plaintiff sent to the Commissioner of Internal Revenue a…