Sawyer v. United States

WILL, Senior District Judge Robert Sawyer appeals from the district court's dismissal, sua sponte of his complaint seeking an income tax refund following a tax assessment under 26 U.S.C. § 6672(a) and grant of summary judgment in favor of the United States' counterclaim for the unpaid balance of the taxes assessed, both issued simultaneously with an order denying Sawyer's motion for summary judgment.1 After careful examination, we find that genuine material issues of fact may be in dispute with respect to Sawyer's complaint and granting summary judgment in favor of the United States on its counterclaim. I.