United States v. Brown

MEMORANDUM OPINION AND ORDER

WOODWARD, Senior District Judge.

Pending before the Court are cross-motions for summary judgment. The Court has considered said motions, together with Stipulations of Fact, briefs, supporting materials, and oral argument of counsel.

The parties have submitted a Joint Stipulation of Facts which the Court incorporates herein by reference. The issue presented is what statute of limitations applies when the Internal Revenue Service (IRS) seeks to recover an erroneous refund of income taxes.

Defendant and her then husband filed a joint federal income tax return for the…