Restaurateur's Challenge To IRS Penalty Gets 2nd Life

Law360, New York (January 28, 2014, 7:00 PM EST) -- The U.S. Court of Federal Claims on Tuesday revived a restaurateur's complaint challenging an Internal Revenue Service penalty for allegedly failing to pay employment taxes, ruling a technicality that could have thwarted the complaint may have unfairly put the man in an “evidentiary Catch-22.”

Judge Thomas C. Wheeler granted restaurateur Jonathan Kaplan's motion for reconsideration after originally dismissing his complaint last year. Kaplan is fighting an $87,000 penalty for failing to pay taxes for employees of Merchants Restaurant SA LLC, but he claims he should not...
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