Pennoni v. United States

OPINION

FIRESTONE, Judge.

Pending before the court are cross-motions for summary judgment by the United States (“government” or “defendant”) and the plaintiff, Lawrence D. Pennoni (“plaintiff’), pursuant to Rule 56 of the Rules of the United States Court of Federal Claims (“RCFC”). In this action, the plaintiff seeks to recover sums which he agrees were erroneously refunded to him by the Internal Revenue Service (“IRS”) but which he claims were then “illegally exacted” by the IRS through levies on his bank account and wages. The plaintiff claims that the IRS was required to follow the…