Magistrate Judge Gabriel W. Gorenstein


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Despite timely filing returns for 2003 through 2006, defendants did not pay taxes owed for those years. They did not purport to contest the IRS’s assessment of taxes due. Other than a $317.33 payment towards defendants’ 2006 taxes on Dec. 4, 2014 the parties dispute what payments were made. The court granted the government —which brought suit on the IRS’s behalf—summary judgment in its action to reduce defendants’ outstanding $122,072.59 in unpaid taxes, penalties, and interest to judgment. Defendants failed to rebut the presumptive accuracy of IRS tax transcripts—generated by the IRS’s Integrated Data Retrieval System—regarding defendants’ payments. Noting that the parties’ dispute was whether the IRS correctly allocated payments received in 2004 to particular tax years, the court—distinguishing U.S. v. Rozbruch, 28 F. Supp. 3d 256—rejected defendants’ assertion that because they owed no taxes for 1999 or earlier, every payment to the IRS after 1999 should have been credited to post-1999 tax assessments. Defendants provided no non-conclusory evidence to support their claim. The only commonality between Rozbruch and the instant case was that in both cases the government sought to reduce tax liabilities to judgment.