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ATLAS THERAPY, INC. v. U.S.

No. CV 98-N-1258-S.

66 F.Supp.2d 1203 (1999)

ATLAS THERAPY, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Alabama, Southern Division.

April 5, 1999.

Attorney(s) appearing for the Case

Samuel R. McCord, Samuel R. McCord PC, Birmingham, AL, for Atlas Therapy, Inc., plaintiff.

G. Douglas Jones, Sharon D. Simmons, U.S. Attorney's Office, Birmingham, AL, Cynthia Lewis Stier, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

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...

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