Lee v. United States

OPINION

COHILL, District Judge.

This is an action filed by the plaintiff taxpayer, Ivor J. Lee, II, to recover a tax penalty assessed against him by the Internal Revenue Service (“IRS”) of the United States of America, the defendant in the action. The government has impleaded Thomas Hockran and Sulo Maynard Lahti Jr. as third-party defendants.

The government has filed a motion in li-mine to exclude certain evidence that the plaintiff and the third-party defendants (collectively, the “taxpayers”) intend to introduce at trial.

I. Background

HLH Drilling, Inc., was incorporated under the laws of…