Thompson
United States v. Thompson
Opinion
Opinion
Damrell, J.
MEMORANDUM AND ORDER
This matter is before the court on motion by plaintiff, United State of America (“government”) for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, to permanently enjoin defendant Walter Thompson to comply with the applicable federal tax laws, specifically to withhold and pay over federal employment and unemployment taxes, and to file all required federal returns. The government also moves to dismiss defendant’s counterclaim pursuant to 12(b)(6) of the Federal Rules of Civil Procedure or, in the alternative, to dismiss the counterclaims pursuant to Rule 56. For the reasons set forth below, the government’s motions are GRANTED.
BACKGROUND
Defendant owned Cencal Sales Co. (“Cencal”), a company that manufactured and sold travel bags and accessories for aviators. (Pl.’s Am. Compl. ¶ 7). Cencal employed approximately 25 employees. (Stmt, of Undisp. Facts ¶ 1). From July 2000 until August 2004, defendant failed to withhold federal employment taxes from his employees’ wages, failed to make federal employment tax deposits, failed to file his federal employment and unemployment tax returns, and failed to file and issue wage and tax…