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U.S. v. NUGENT

Action No. 5:16-cv-380-JMH.

300 F.Supp.3d 932 (2018)

UNITED STATES of America, Plaintiff, v. Thomas NUGENT, Defendant.

United States District Court, E.D. Kentucky, Central Division. at Lexington.

Signed January 12, 2018.

Editors Note
Applicable Law: 26 U.S.C. § 7402
Cause: 26 U.S.C. § 7402 IRS: Petition to Enforce IRS Summons
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

Kavitha Bondada, Richard Jeremy Hagerman, U.S. Department of Justice, Washington, DC, for Plaintiff.

David Brent Cox, Cox Attorney PLLC, Frederick G. Irtz, II, Lexington, KY, for Defendant.

MEMORANDUM OPINION & ORDER

I. INTRODUCTION

This case is best summed up by two common expressions: (1) nothing is certain except death and taxes, and (2) better late than never. These age-old sayings contain a wealth of wisdom. But as with all well-known adages, exceptions exist...

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