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GARAVAGLIA v. UNITED STATES

Case Number 21-12740.

648 F.Supp.3d 887 (2022)

Charles L. GARAVAGLIA and Mary Ann Garavaglia, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, Southern Division.

Signed December 29, 2022.

Attorney(s) appearing for the Case

Daniel Ginzburg, The Ginzburg Law Firm, P.C., Freehold, NJ, Mircea Iosif, M. Iosif Law PLLC, Detroit, MI, for Plaintiffs.

Angela R. Foster, Julia Glen, U.S. Department of Justice, Trial Attorney, Tax Division, Washington, DC, for Defendant.

OPINION AND ORDER GRANTING DEFENDANT'S MOTION TO DISMISS AND DISMISSING CASE WITHOUT PREJUDICE

When a taxpayer disputes the amount of taxes owed, she may contest that liability in federal Tax Court, or she may pay the tax and sue for a refund in federal district court...

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