against him. Wright argues that the government should be equitably estopped from rescinding the agreement reached between himself and the IRS He represents that he “stands ready, willing, and able to fully perform the agreement entered into with the IRS and pay the amounts due under that agreement.” II. STANDARD OF REVIEW The Court may grant summary judgment when “the pleadings, depositions, answers to interrogatories, and admissions on file, together with affidavits, if any, show that there is no genuine issue as to any material fact and that the moving party is entitled to judgment as a matter of law.” Fed. R. Civ. P 56(c); Celotex Corp. v. Catrett, 477 U.S. 317, 322-23, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986), see also Felty v. Graves-Humphreys Co., 818 F.2d 1126, 1128 (4th Cir.1987) (<HOLDING>). Nevertheless, in determining whether there is
holding that the defendant could not raise affirmative defenses initially in its dispositive motion but remanding the case to the trial court to determine if leave to amend answer to incorporate affirmative defenses was appropriate so that the defendant could then properly raise those defenses in its dispositive motion recognizing that cases have generally treated statutory exceptions from remedial statutes as affirmative defenses recognizing that trial judges have an affirmative obligation to prevent factually unsupported claims and defenses from proceeding to trial holding that affirmative defenses are waived if not pled recognizing that the statute of limitations provision of the aedpa is an affirmative defenses rather than jurisdictional