Borbridge v. United States

This is a pro se action to recover income taxes in the amount of more than $2,200, plus statutory interest, for 1976. Defendant moves for summary judgment on the ground that taxpayers are entitled under the refund statute to recover nothing. Plaintiffs have not responded to the Government’s motion, and their time to do so has long expired.

Defendant is correct, and we are barred from allowing any recovery. Section 6511(b)(2)(A) of the Internal Revenue Code provides that, at best for taxpayers, any credit or refund shall not exceed the amount of the tax (for which refund or credit is paid) paid…