Blackburn

"This case is before the court, without oral argument, on plaintiffs motion for voluntary dismissal of his own petition with prejudice and defendant’s opposition thereto, as well as on defendant’s motion for leave to file an amended answer and counterclaim and plaintiffs opposition. Plaintiff filed his petition on May 7, 1976, in which he sought the refund of $262.71, under 26 U.S.C. §§ 6532(a) and 7422, from the Internal Revenue Service (IRS); this sum was collected from plaintiff as part of a much larger IRS assessment against him, arising out of his employment with Management Technology,…