Daugherty v. United States

ORDER

GIBSON, Judge:

Plaintiff’s pro se petition in this matter seeks the refund of the portion of plaintiff’s overpayment of federal income tax for the taxable year 1979 which was applied by the Internal Revenue Service (IRS) toward satisfaction of plaintiff’s outstanding income tax deficiency for the taxable year 1977. Plaintiff also claims a credit for the same amount against his 1980 income tax and an additional credit against his 1980 tax on account of a so-called “inflation factor” adjustment in respect to his 1979 income tax. Defendant now motions for summary judgment on all plaintiff’s…