Gessert v. United States

DECISION AND ORDER

LYNN ADELMAN, District Judge.

Plaintiffs Robert J. Gessert (Gessert) and a corporation that he controlled, the Gessert Group (“Corporation”), bring this suit against defendant United States under 26 U.S.C. § 7433, seeking damages based on the alleged unlawful collection practices of an Internal Revenue Service (“IRS”) revenue officer (Count I), and under 26 U.S.C. § 7422 seeking refunds of taxes allegedly erroneously assessed or collected from the Corporation (Count II) and Gessert (Count III). Defendant counterclaims seeking to reduce plaintiffs’ unpaid tax liabilities to…