Georgeff v. United States

*599OPINION

HORN, Judge.

FINDINGS OF FACT

The plaintiffs, George C. Georgeff and Denise S. Georgeff, seek a federal income tax refund in the amount of $27,433.86 for tax year 1997. Plaintiffs are representing themselves pro se, however, on plaintiffs 1997 tax reten, Mr. Georgeff indicates that he is an attorney. The plaintiffs made an estimated tax payment of $4500.00 on January 19, 1998 and a further estimated tax payment of $25,000.00 on April 15, 1998. Internal Revenue Service (IRS) records verify that the sum total of estimated tax declarations and estimated tax credits transferred into the…