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… Read more