Wolff

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 UNITED STATES OF AMERICA, Case No. 20-cv-03315-SI

Plaintiff, ORDER GRANTING PLAINITIFF'S v. MOTION FOR SUMMARY

JUDGMENT

GEORGE W. WOLFF,

Defendant.

12 On July 2, 2021, the Court heard oral argument on plaintiff’s motion for summary judgment. Having considered the parties’ arguments made during the hearing and in the papers, the Court hereby GRANTS the motion for summary judgment in full for the reasons explained below. 16 BACKGROUND1 In 2011, the government sued Mr. Wolff for unpaid income taxes for the years 2000-2005 and unpaid employment taxes from 2001-2004. Dkt. No. 38-1 at 12 (2011 Complaint). The 2011 case ultimately settled. Dkt. No. 38 at 2 (MSJ). In the action now before the Court, the government seeks from Mr. Wolff unpaid taxes, late filing, and late payment penalties for years 2007-2018. Dkt. No. 11 (Amended Complaint). In support of its summary judgment motion, the…