Jackson v. United States

OPINION

HORN, J.

FINDINGS OF FACT

Plaintiffs Calvin C. and Evangeline M. Jackson filed a pro se complaint in this court on February 18, 2011, accompanied by the $350.00 filing fee. Plaintiffs allege that the Internal Revenue Service (IRS) owes them a refund of $7,920.47 for the 2002 tax year. The Jacksons paid $10,166.47 in federal income taxes through income tax withholding in 2002, which was deemed paid on April 15, 2003. See 26 U.S.C. § 6513(b) (2006). The plaintiffs did not sign and file a Form 1040 tax return for the 2002 tax year until July 8, 2006, which was received by the IRS on July…