Comeaux v. USA

Filing 63

MEMORANDUM RULING granting plaintiff's motion for summary judgment. The Court further finds that the IRS' request for relief under Rule56(b) should be denied.Accordingly, the plaintiff, Mark C. Comeaux, is entitled to a refund of the divisible portion of the assessment which he paid to the IRS and an abatement of any and all TFRPs assessed against him by the IRS. (crt,Brazell, G)

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