United States Court of Federal Claims February 28, 2012, No. 09-837T (Kobus v. United States)

OPINION & ORDER

DAMICH, Judge:

This is a tax refund case concerning penalties that the Internal Revenue Service (“IRS”) assessed on and collected from Plaintiff Louis Robus, Jr. The main issue in this ease is whether it was proper for the IRS to assess Robus with tax penalties for his role in allowing his corporation, Village Turf, Inc.