Hadsell v. United States of America, the Department of Treasury

1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 SAN JOSE DIVISION 7 8 CHRISTOPHER HADSELL, Case No. 20-cv-03512-VKD 9 Plaintiff, ORDER GRANTING DEFENDANT'S 10 v. MOTION FOR SUMMARY JUDGMENT 11 UNITED STATES OF AMERICA, THE DEPARTMENT OF TREASURY BY ITS Re: Dkt. No. 55 12 AGENCY, THE INTERNAL REVENUE SERVICE, 13 Defendant. 14 15 Plaintiff Christopher Hadsell claims that he made valid credit elections to have 16 overpayments of his personal income taxes applied to the following year’s tax liability, but the 17 Internal Revenue Service (“IRS”) improperly treated his…