The opinion of the court was delivered by: ARTHUR D. SPATT
The plaintiff pro se, Paul Hynard ("the plaintiff"), commenced this action seeking to enjoin the Internal Revenue Service ("IRS") from collecting amounts assessed against him by the IRS for alleged deficiencies in his 1988 and 1989 tax payments. The IRS moves for summary judgment pursuant to Fed. R. Civ. P. 56. The IRS sets forth the following grounds supporting its motion: 1) the plaintiff failed to exhaust administrative prerequisites prior to bringing suit in federal court; 2) sovereign immunity bars this type of action; and 3) the Anti Injunction Act precludes the relief plaintiff seeks.
It is not disputed that the plaintiff filed tax returns in timely fashion for the years 1988 and 1989. The parties also agree that on December 18, 1991, the plaintiff executed a form consenting to an extension of the time in which the IRS could make an assessment against him for the 1988 return. The agreed upon extension was to expire on June 30, 1993.
The parties did not execute any agreement extending the time in which the IRS could assess the plaintiff for any deficiencies in his 1989 tax return. Therefore the time for an assessment with regard to the 1989 return expired three years following the date the return was filed or due, whichever date is later. See 26 U.S.C. § 6501. The plaintiff filed his 1989 tax return in February 1990. Therefore the due date, April 15, 1990, is the relevant date for purposes of the three year limitation period.
The plaintiff commenced this action on April 22, 1994. Neither the complaint nor the papers submitted in opposition to this motion allege that the plaintiff made any payment of the amounts assessed against him by the IRS. The plaintiff does contend that he did not receive notice of the deficiency until February of 1994. However, a deficiency notice that is mailed to the taxpayer at the last known address is sufficient under the Internal Revenue Code. See 26 U.S.C. § 6212(b). Further, there is no allegation that the plaintiff petitioned the tax court for redetermination of the deficiency at any time.
The standard for summary judgment
A court may grant summary judgment "only if the evidence, viewed in the light most favorable to the party opposing the motion, presents no genuine issue of material fact," Cable Science Corp. v. Rochdale Village, Inc., 920 F.2d 147, 151 (2d Cir. 1990), and the movant is entitled to judgment as a matter of law. See Anderson v. Liberty Lobby, Inc., 477 U.S. 242, 248, 91 L. Ed. 2d 202, 106 S. Ct. 2505, (1986); see also Fed. R. Civ. P. 56(c) (summary judgment standard). The Court must, however, resolve all ambiguities and draw all reasonable inferences in the light most favorable to the party opposing the motion. See Twin Laboratories, Inc. v. Weider Health & Fitness, 900 F.2d 566, 568 (2d Cir. 1990); Liscio v. Warren, 901 F.2d 274, 276 (2d Cir. 1990); Knight v. U.S. Fire Ins. Co., 804 F.2d 9, 11 (2d Cir. 1986), cert. denied, 480 U.S. 932, 94 L. Ed. 2d 762, 107 S. Ct. 1570 (1987).
Furthermore, because the plaintiff is proceeding without an attorney, the Court must give wide latitude to the papers filed by the pro se litigant. See Haines v. Kerner, 404 U.S. 519, 520, 30 L. Ed. 2d 652, 92 S. Ct. 594 (1972). It is within this framework that the Court addresses the grounds for the present motion for summary judgment.
The most liberal construction of the plaintiff's papers reveals no material issue regarding the relevant facts of this case, which are set forth above. The ...