Costello v. United States Government

MEMORANDUM DECISION: DENYING DEFENDANT’S MOTION TO DISMISS; GRANTING DEFENDANT’S MOTION FOR JUDGMENT ON THE PLEADINGS; AND DENYING PLAINTIFF’S MOTION TO AMEND THE JUDGMENT

RAFEEDIE, District Judge.

INTRODUCTION

Plaintiff has brought suit against the United States to enjoin the Internal Revenue Service from assessing a tax deficiency against him. He claims that the intended assessment is barred by the statute of limitations applicable to partners under the partnership tax provisions of the Internal Revenue Code (“the Code”).

The government has brought a motion to dismiss the action for lack of…