Parma v. United States

OPINION

BASKIR, Judge.

The Parmas, husband and wife, seek to recover Federal income taxes and interest collected by the Internal Revenue Service (IRS) for the 1983 tax year. The government has moved to dismiss, arguing a fatal variance between their amended complaint and the required claim to the IRS. The parties have also filed cross motions for summary judgment on the appropriate statute of limitations.

We conclude there is no fatal variance and so deny the government’s motion to dismiss. On the merits, we agree with the government that the later statute-of limitations (October 16, 1992)…