Atlas Therapy, Inc. v. United States

Memorandum of Opinion

EDWIN L. NELSON, District Judge.

I. Introduction.

In this suit, Atlas Therapy, Inc. (“Atlas”), seeks to obtain a refund of certain penalties it paid to the Internal Revenue for failure to timely pay its payroll taxes and file its payroll tax returns. The case is properly before this court, which has jurisdiction under 28 U.S.C. § 1346.

This matter is presently before the court on the United States’ motion for summary judgment, filed February 12, 1999. The issues have been briefed, by both parties. Accordingly, the motion is ripe for decision. Upon due consideration, the…