District Court, W.D. New York December 12, 2011, No. 08-CV-6512L (Klein v. United States)

DECISION AND ORDER

DAVID G. LARIMER, District Judge.

This action was commenced by David E. Klein against the United States of America (“Government”), seeking to recover funds that he alleged had been wrongfully assessed against and collected from him by the Internal Revenue Service. The Government answered and filed a counterclaim against Klein as well as another individual, Rakesh Aggar-wal.