United States v. Davitian

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA _________________________________________ ) UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) Case No. 18-cv-2992 (APM) ) CRAIG DAVITIAN et al., ) ) Defendants. ) _________________________________________ ) MEMORANDUM OPINION AND ORDER Plaintiff, the United States of America, filed this action to collect joint federal income taxes owed by Defendants Craig and Sherlene Davitian for the years 2003 and 2007–2012. Compl., ECF No. 1, at 1. Defendants have moved for partial summary judgment on their liability for the 2003 tax year. Defs.’…