Jonathan L. Kaplan v. United States

OPINION AND ORDER ON DEFENDANT’S MOTION TO DISMISS

WHEELER, Judge.

Before the Court is the Government’s Rule 12(b)(1) motion to dismiss this case for lack of subject matter jurisdiction. Plaintiff, Jonathan L. Kaplan, filed this action to obtain a refund of three $100 payments he made toward $86,902.76 in trust fund recovery penalties assessed by the Internal Revenue Service (IRS) under 26 U.S.C. § 6672. The IRS assessed the penalties after finding Mr. Kaplan liable, as a managing member, for the failure of Merchants Restaurant-SA, LLC (“Merchants Restaurant”) to remit employee withholding…