Pro se taxpayer’s complaint for collection damages survives USA motion to dismiss
LINK TO ITEM
Code Sec. 7422
Wrhel v. US., 16-cv-758-jdp
(DC W.D.WI)
2017-09-29
Category: 7422
Return preparer’s penalty refund claim dismissed
Return preparer’s penalty refund claim dismissed
LINK TO ITEM
Code Sec. 7422
Nguyen v. U.S., 16cv00391 JAH-DHB
(DC S.D.CA)
2018-01-18
Individual lacked standing to bring refund claim because former spouse had paid the joint return liability
Individual lacked standing to bring refund claim because former spouse had paid the joint return liability
LINK TO ITEM
Code Sec. 7422
Samadi v. U.S., 3:16-0562-MBS-PJG
(DC S.C.)
2018-01-30
The third circuit court of appeals held that the filing of a form 843 to recover a shared responsibility payment was proper rather than a form 1040x
The third circuit court of appeals held that the filing of a form 843 to recover a shared responsibility payment was proper rather than a form 1040x
LINK TO ITEM
Code Sec. 7422
Cash v. IRS, 1:15-cv-02439
(3rd Cir.)
2018-02-09
Substantial variance doctrine not violated by boxer’s refund action because administrative records proves IRS considered the reasons set forth in boxer’s amended complaint
Substantial variance doctrine not violated by boxer’s refund action because administrative records proves IRS considered the reasons set forth in boxer’s amended complaint
LINK TO ITEM
Code Sec. 7422
Cotto-Vazquez v. U.S., 16-2807
(DC P.R.)
2018-02-28
Couple not entitled to refund; no overpayment
Couple not entitled to refund; no overpayment
LINK TO ITEM
Code Sec. 7422
Zhouv. U.S., No. 2018-1012
(Fed. Cir.)
2018-03-15
Government’s motion for stay of district court refund action of native American denied
Government’s motion for stay of district court refund action of native American denied
LINK TO ITEM
Code Sec. 7422
Perkins v. U.S, 16-CV-495V
(DC W.D.N.Y.)
2018-04-18
Refund claim disallowed because variance doctrine applied
Refund claim disallowed because variance doctrine applied
LINK TO ITEM
Code Sec. 7422
Logan v. U.S., 2:18-cv-99-FtM-29MRM
(DC M.D.FL)
2018-06-21