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LAGERKVIST v. UNITED STATES

CASE NO.: 1:22-cv-201-HAB-SLC.

721 F.Supp.3d 759 (2024)

Dawn D. LAGERKVIST, Plaintiff, v. The UNITED STATES of America, Defendant,

United States District Court, N.D. Indiana, Fort Wayne Division.

Signed February 29, 2024.

Attorney(s) appearing for the Case

Robert L. Nicholson, Carson LLP, Fort Wayne, IN, for Plaintiff.

Benton York, U.S. Department of Justice, Washington, DC, for Defendant.

OPINION AND ORDER

Plaintiff, Dawn D. Lagerkvist ("Lagerkvist"), was assessed a penalty by the Internal Revenue Service for unpaid employment taxes by her business in the 2012 tax year. To quote Benjamin Franklin, "in this world, nothing is certain except death and taxes." Plaintiff does...

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