Ahlberg v. United States

MEMORANDUM AND ORDER

MAGNUSON, District Judge.

I. INTRODUCTION

This matter is before the court upon defendant’s motion for summary judgment. The plaintiff is Daniel Ahlberg, individually and as administrator of Metropolitan Neurosurgery Pension Plan and Profit Sharing. Ahlberg seeks to recover $10,725.92, plus interest and costs, which was paid to the Internal Revenue Service (IRS) as payment for excise tax deficiencies. For the following reasons the court denies defendant’s motion for summary judgment and grants summary judgment for the plaintiff sua sponte.

II. FACTS

The following facts are…