Koopmann v. United States

In the United States Court of Federal Claims WILLIAM KOOPMANN, et al., Plaintiffs, No. 09-cv-333 T v. Filed: September 30, 2020 THE UNITED STATES, Defendant. William Koopmann, Lovettsville, Virginia, Plaintiff pro se Jason Bergmann, U.S. Department of Justice, Tax Division, Court of Federal Claims Section, Washington, D.C., for the Defendant. MEMORANDUM AND ORDER Plaintiff pro se, William Koopmann, seeks a tax refund in the amount of $2,416 which he claims he overpaid as a result of the Internal Revenue Service’s (IRS) application of a special timing rule under Internal Revenue Code (I.R.C.)…