Henry v. United States

OPINION

HORN, Judge.

Plaintiff, Lacy M. Henry, doing business as Qualified Personnel, brings this action for recovery of Federal Insurance Contribution Act (FICA) and Federal Unemployment Tax Act (FUTA) taxes imposed by the Internal Revenue Service (IRS), and interest thereon, for the periods September 30, *7961975 through June 30, 1979, which he asserts were wrongfully collected. The defendant, the United States of America, maintains that the plaintiff’s lawsuit is barred by the statute of limitations. The plaintiff argues, however, that the government should be estopped from reliance on the…