Opinion
CIVIL ACTION NO. MJG-01-3758
August 1, 2002
MEMORANDUM AND ORDER RE PLAINTIFF'S MOTION
The Court has before it Plaintiff's Dispositive Pretrial Motion for Summary Judgment and the materials submitted relating thereto. The Court finds that neither a response nor a hearing is necessary.
The Court has, this date, granted summary judgment to Defendant for reasons set forth in the Memorandum and Order issued herewith. The Court denies the instant motion on the rationale set forth in the said Memorandum and Order.
In the instant motion, Plaintiff notes that the Tax Court determined that there was no income tax liability due from Plaintiff for the 1992 calender year. That fact is immaterial to the instant case which involves only the 26 U.S.C. § 6702 penalties for the years 1994, 1995 and 1996. Nor is it material that the Tax Court decided that it did not have jurisdiction over the said penalties.
For the foregoing reasons:
1. Plaintiff's Dispositive Pretrial Motion for Summary Judgment is DENIED.
2. Judgment for Defendant shall be entered by separate Order.SO ORDERED.
JUDGMENT ORDER
By separate Order issued this date, the Court has granted summary judgment of the Defendant.Accordingly:
1. Judgment shall be, and hereby is, entered in favor of Defendant United States of America against Plaintiff Peter J. Tkac dismissing all claims with prejudice with costs.
2. The IRS may proceed to collect, by levy and all other legally proper means, the tax liabilities at issue.
3. Any and all prior rulings disposing of any claims against any parties are incorporated by reference herein.
4. This Order shall be deemed to be a final judgment within the meaning of Rule 58 of the Federal Rules of Civil Procedure