Huff-Rousselle v. United States

UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS MARGARET ANN HUFF-ROUSSELLE, * * Plaintiff, * * v. * Civil Action No. 1:19-cv-10293-IT * UNITED STATES, * * Defendant. * MEMORANDUM AND ORDER August 11, 2020 Before the court is Defendant’s Motion to Dismiss (or for Summary Judgment) [#23]. For the reasons set forth below, the motion is DENIED. I. FACTUAL BACKGROUND The background facts are largely undisputed for purposes of the pending motion. On April 15, 2013, Peter Huff-Rousselle obtained an extension and paid an estimated tax payment of $20,000 for the 2012 tax year. Certified…