Summary
In Cavanaugh v. United States, No. 03-250, 2004 WL 880442 (D.N.J. Mar. 23, 2004), appeal dismissed, No. 04-2530 (3d Cir. July 2, 2004) (order dismissing with prejudice at request of parties), the IRS had assessed the taxpayer trust fund recovery penalties pursuant to Section 6672, and had attempted to levy upon his assets.
Summary of this case from Garage v. U.S.Opinion
Civil Action No: 03-250
March 23, 2004
ORDER
This matter comes before the court on defendant's motion for summary judgment. Upon consideration of the motion and the entire record of this proceeding, the court denies defendant's motion,
Therefore, it is hereby ORDERED, this 23rd day of March, 2004 at Newark, New Jersey:
(1) that defendant's motion for summary judgment is DENIED;
(2) that defendant's motion for a protective order and stay of discovery is dismissed as MOOT; and
(3) that the case is REMANDED to the IRS Office of Appeals for a face-to-face collection due process hearing at which James Cavanaugh may present evidence that the IRS should not levy upon his assets in the amount of his unpaid taxes, but should accept from him an offer-in-compromise of less than $748,000 due to his changed financial circumstances.