Simon v. United States

RULING & ORDER

BRADY, District Judge.

Pending before the court are cross-motions for summary judgment on all claims filed by Plaintiff, Robert P. Simon (“Simon”), 1 and Defendant, the United States of America (“the government”). 2 The parties agree that this entire dispute can be resolved as a matter of law. The dispute concerns Simon’s entitlement to a refund of money already paid to the Internal Revenue Service (“IRS”) in satisfaction of an assessment made on December 16, 1985. Due to a computer error, 3 the IRS wiped this liability off its computerized database on December 22, 1997. When the…