Sumter v. United States

OPINION

HORN, Judge.

FINDINGS OF FACT

The plaintiff, LaKerra Sumter, filed a complaint in this court challenging the Internal Revenue Service (IRS) treatment of two tax years: 1999 and 2001. Ms. Sumter timely filed her 1999 income tax return. For tax year 1999, Ms. Sumter reported an adjusted gross income of $10,515.00, a taxable income of $3465.00 and an income tax liability of $520.52. She received a refund of $527.52 for her overpayment of federal income taxes. On March 13, 2003, Ms. Sumter filed an amended income tax return for the 1999 tax year. On this amended return, the plaintiff…