Izzo v. United States (In Re Izzo)

Opinion Regarding Motions for Summary Jiidgment

STEVEN W. RHODES, Chief Judge.

This matter is before the Court on motions for summary judgment filed by the plaintiff, Timothy Izzo, and the defendant, the United States. The Court conducted a hearing on November 25, 2002, and took the motions under advisement. The Court now concludes that Izzo’s motion for summary judgment should be granted and the government’s motion for summary judgment should be denied.

I

Izzo failed to file tax returns for the period 1988 through 1997. In September 1995, the IRS prepared substitutes for returns (SFR’s) for 1988…