Schoot v. United States

MEMORANDUM OPINION AND ORDER

ASPEN, District Judge:

Roger C. Vorbau (“Vorbau”), counter-defendant and cross-defendant in this tax refund and penalty action, brings these motions to dismiss under F.R.Civ.P. 12 the counterclaim of the United States of America and the cross-claim of Robert R. Schoot (“Schoot”). For the reasons noted below, we deny Vorbau’s motion as to the counterclaim, but grant it as to the cross-claim.

FACTS 1

On August 8, 1983, Schoot and Vorbau were each assessed a 100% penalty (held jointly and severally liable) of $47,194.53 pursuant to 26 U.S.C. § 6672 (“section 6672”) for…