*1 Case 1:21-cv-01151-CCB Document 32 Filed 01/27/22 Page 1 of 21
IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND ERIK OOSTERWIJK and ASPASIA OOSTERWIJK
Civil Action No. CCB-21-1151 V. UNITED STATES OF AMERICA MEMORANDUM Erik and Aspasia Gosterwijk filed their 2017 tax return late and now seek a refund for the IRS's late filing penalties because their accountant failed to e-file for an extension and then gave them incorrect advice on how to obtain an extension and stop the penalties from accruing. The government moved to dismiss (ECF 15, Mot. Dismiss), the Oosterwijks responded (ECF 18, Mem. In Opp'n), the government replied (ECF 25, Reply), and this court granted leave for a surreply from the Oosterwijks (ECF 28, Pis.' Surreply). The issues have been briefed, and the court heard oral argument on December 2, 2021. For the following reasons, the motion to dismiss will be granted.
BACKGROUND Erik and Aspasia Oosterwijk owned a small Broadway Market meat stall, which they grew into a thriving Fells Point meat wholesaler over the course of 24 years. In 2017, they sold the business, and the transaction complicated their taxes that year. As was the case for a decade, CPA Ernie Paszkiewicz of the accounting firm Gross, Mendelsohn, and Associates ("Gross Mendelsohn") handled their taxes, including preparing and filing extension requests and income tax returns. Their tax compliance record was clean except for a $7 late payment penalty incurred in 2014; that penalty was waived under the IRS's First Time Penalty Abatement Policy.
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