C. Bundy, Jr., Inc. v. United States

DECISION AND ORDER

REYNOLDS, Senior District Judge.

Presently before this court is a motion for summary judgment against the plaintiff, C. Bundy, Jr., Inc. The plaintiff seeks to recover the amount of $25,011.21 paid to the Internal Revenue Service as penalties for the overstatement of tax deposits on the “Employer’s Quarterly Federal Tax Return” (“941 forms”). This court’s jurisdiction arises under 28 U.S.C. § 1346. The defendant United States of America (“United States”) has moved for summary judgment against the plaintiff on the ground that there are no material facts in dispute, and the…