Amon v. United States

ORDER

KANE, District Judge.

This action seeking recovery of federal income tax payments is before the court on the parties’ cross-motions for summary judgment. There are no factual disputes. Summary judgment consideration is appropriate. Plaintiff, Alan Amon, alleges that the defendant United States, through the Internal Revenue Service, conspired, with malice, to collect taxes from Amon’s gross income, as derived from his compensation for services which represented his wages. Amon paid taxes to the Internal Revenue Service, but now asserts he erroneously paid those taxes and seeks to recover…