Adams v. United States

DECISION and ORDER

MYRON L. GORDON, District Judge.

There are two motions presently before the court. The third-party defendant, Lakeshore Commercial Finance Corporation, has moved for summary judgment; it has also moved for a preliminary injunction. I have concluded that the motion for summary judgment should be granted and that the motion for a preliminary injunction should be dismissed.

Mr. Adams’ complaint seeks a refund of $405.68 which he claims was erroneously assessed against him as an officer of the Skobis Co. The assessment was a part of a 100% penalty assessment under § 6672, Internal…