Pro se taxpayer’s complaint for collection damages survives USA motion to dismiss
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Code Sec. 7422
Wrhel v. US., 16-cv-758-jdp
(DC W.D.WI)
2017-09-29

Return preparer’s penalty refund claim dismissed
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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
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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
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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
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Code Sec. 7422
Cotto-Vazquez v. U.S., 16-2807
(DC P.R.)
2018-02-28

Couple not entitled to refund; no overpayment
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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
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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
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Code Sec. 7422
Logan v. U.S., 2:18-cv-99-FtM-29MRM
(DC M.D.FL)
2018-06-21