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PACIFIC WALLBOARD & PLASTER CO. v. U.S.

No. CV 03-1562-PA.

319 F.Supp.2d 1187 (2004)

PACIFIC WALLBOARD & PLASTER CO., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

April 13, 2004.

Attorney(s) appearing for the Case

Larry D. Harvey, Larry D. Harvey, P.C., Englewood, CO, for Plaintiff.

Jeremy Nolan Hendon, Traci L. Patterson, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant.

OPINION AND ORDER

PANNER, District Judge.

Plaintiff Pacific Wallboard & Plaster failed to pay its federal employment taxes in 1998, 1999, and 2000. The IRS assessed penalties totaling about $129,000. As required by law, Plaintiff paid the penalties and back taxes, then brought this action against the United States to obtain a refund of the penalties. The government now moves for summary judgment. I grant the motion.

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