Rule 56 of the Federal Rules of Civil Procedure allows a court
to dispose of a case as a matter of law when no genuine issue of
material fact exists. Can an affidavit from a party create a
genuine issue of material fact even if it is "self-serving and
uncorroborated"? In United States v. Stein, Case No.
16-10914 (decided January 31, 2018), the United States Court of
Appeals for the Eleventh Circuit answered "yes."
The case involved an IRS tax assessment against Mrs. Stein. The
government alleged that Ms. Stein owed outstanding taxes, penalties
and interest for a number of years. The government moved for
summary judgment. In support of its motion, it relied upon various
tax returns and other documents along with an affidavit from an IRS
officer. In opposing summary judgment, Ms. Stein submitted her own
affidavit. She stated that "to the best of her
recollection" she had paid the taxes and penalties at issue.
Opinion, p. 3. Her affidavit offered details about the
