Dracopoulos

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA San Francisco Division UNITED STATES OF AMERICA, Case No. 21-cv-09623-LB

Plaintiff, ORDER PARTLY GRANTING

PLAINTIFF’S MOTION FOR

v. SUMMARY JUDGMENT AND

DENYING DEFENDANT’S CROSS

PETER DRACOPOULOS, et al., MOTIONS FOR SUMMARY

JUDGMENT

Defendants. Re: ECF Nos. 53, 59 16 INTRODUCTION Plaintiff United States of America sued defendant Peter Dracopoulos pursuant to 26 U.S.C. §§ 7401 and 7403 to reduce tax assessments to judgment and foreclose tax liens on Mr. Dracopoulos’s principal residence.1 The parties now move for summary judgment: the government to establish its assessments, and Mr. Dracopoulos to challenge penalties for late filing and payment of tax assessments.2 The amount of the underlying tax debt is undisputed.3 The court grants summary judgment to the government on the amount of penalties and interest: at least as to the math problem of what is…