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GARLOVSKY v. U.S.

Case No. 15-cv-6637.

211 F.Supp.3d 1084 (2016)

Bettye GARLOVSKY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Illinois, Eastern Division.

Signed September 26, 2016.

Editors Note
Applicable Law: 26 U.S.C. § 6532
Cause: 26 U.S.C. § 6532 IRS: Refund of Tax Penalty
Nature of Suit: 870 Tax Suit: Taxes
Source: PACER

Attorney(s) appearing for the Case

Dean Nezam Razavi, Jay Warren Freiberg, Margaret Joan McQuade, Katten Muchin Rosenman LLP, New York, NY, Kristin L. Coveney, Katten Muchin Rosenman LLP, Nani Maia Gilkerson, United States Attorney's Office, Trevor J. Illes, Benesch Friedlander Coplan & Aronoff, LLP, Chicago, IL, for Plaintiff.

Stephen T. Lyons, United States Department of Justice, Washington, DC, AUSA, United States Attorney's Office, Chicago, IL, for Defendant.

MEMORANDUM OPINION AND ORDER

Plaintiff Bettye Garlovsky ("Plaintiff") made a partial payment to the Internal Revenue Service pursuant to a tax penalty assessed against her late husband, Hillard Garlovsky ("Hillard"). Plaintiff contemporaneously requested a refund...

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