United States v. GZ Construction ST, Inc.

OPINION AND ORDER

GUSTAVO A. GELPÍ, United States District Judge

Plaintiff, the United States of America, brought this action to collect unpaid federal income tax liabilities assessed against Defendant, GZ Construction, Inc. (“GZ Construction”), for several tax periods between December, 2005, and December, 2012. (Docket No. 1 at 1-2.) The United States commenced this action, pursuant to 26 U.S.C. § 7402, to reduce to judgment tax assessments' made against GZ Construction. Id. at 2-3. Additionally, the Government claims Defendant Edgardo Guil-lén-Bermúdez, in his personal capacity as GZ…