Legal Opinion
Beard v. United States
United States Court of Federal Claims
Decided September 7, 2011No. 10-577TPublishedCited by 3 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
Plaintiff Susan F. Beard seeks a refund of payments made to the Internal Revenue Service (“IRS”) of penalties imposed under 26 U.S.C. (“I.R.C.”) § 6672 for unpaid employment taxes. Previously, acting pursuant to I.R.C. § 6331(i), the court enjoined the United States from proceeding with a later-filed suit against Ms. Beard in the United States District Court for the Western District of Texas (“the district court”) for the collection of those same employment tax penalties. See Beard v. United States, 99 Fed.Cl. 147, 161 (2011). The government has taken an…
2Cases cited15 opinions
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3Cited by3 opinions
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