Puerto Rican Resident Should Be Denied Injunction in IRS Dispute

A Puerto Rican resident should be denied a court order preventing the IRS from forcing her to file tax returns in a dispute over an erroneous seriously delinquent tax debt certification, a magistrate judge said.

Although Mónica Polemeni-Pérez raised concerns that the IRS could force the alleged overdue returns on her and assess against her any taxes supposedly owed, “the record only shows a potential injury that is speculative and hypothetical,” Magistrate Judge Héctor L. Ramos-Vega said in a report and recommendation filed Wednesday in the US District Court for the District of Puerto Rico.

Polemeni sued the IRS in ...