Chariot Plastics, Inc. v. United States

MEMORANDUM DECISION

CHIN, District Judge.

This action stems from attempts by the Internal Revenue Service (the “IRS”) to collect outstanding taxes owed by Chariot Holdings, Inc. (“Chariot Holdings”). The government maintains that it is entitled to collect the amount due not only from Chariot Holdings, but also from other corporate entities either because they were part of a consolidated group on whose behalf Chariot Holdings filed corporate income tax returns, or alternatively, on the ground that they are nominees or alter egos of Chariot Holdings.

Plaintiffs and third-party defendants move for…