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HUTCHINSON v. UNITED STATES

No. C 79-1486.

559 F.Supp. 890 (1982)

Charles L. HUTCHINSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, E.D.

December 29, 1982.

Attorney(s) appearing for the Case

Richard F. Stevens, Cleveland, Ohio, for the taxpayer.

James C. Lynch, Asst. U.S. Atty., Cleveland, Ohio, Jonathan B. Forman, Tax Div., Dept. of Justice, Washington, D.C., for the government.

MEMORANDUM OPINION AND ORDER

LAMBROS, District Judge.

Plaintiff Charles L. Hutchinson brings this action pursuant to 28 U.S.C. § 1346(a)(1) to recover withholding taxes paid by him to the Internal Revenue Service (IRS) and for a declaration that an assessment made against him by the IRS pursuant to 26 U.S.C. § 6672 is illegal and improper. The United States has filed a counterclaim to enforce payment...

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