Preimesberger

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 5 JAMES PREIMESBERGER, CASE NO. 1:19-CV-1441 AWI SAB Plaintiff

ORDER ON DEFENDANT’S MOTION

v. FOR JUDGMENT ON THE PLEADINGS UNITED STATES, (Doc. No. 22) Defendant 11 12 This is a tax refund case filed by Plaintiff James Preimesberger (“Preimesberger”) against the United States. Specifically, Preimesberger seeks to recover $6,601.41 that he alleges was improperly assessed against him through the Internal Revenue Service’s (“IRS”) invocation of 26 U.S.C. § 6672 (“§ 6672”). The United States has responded to the Complaint through the IRS, and the IRS now moves for judgment on the pleadings under Rule 12(c). For the reasons that follow, the motion will be denied. 19 RULE 12(c) FRAMEWORK Under Federal Rule of Civil Procedure 12(c), “[a]fter the pleadings are closed but within such time as not to delay the trial, any party may move for judgment on the pleadings.” Fed. R. Civ. Pro. 12(c). Because the motions are…