Altman v. United States

MEMORANDUM AND ORDER

NICKERSON, District Judge:

Plaintiff brought this action under the Internal Revenue Code, 26 U.S.C. § 7422, seeking the refund of income taxes, interest and penalties erroneously and illegally assessed. The court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1). Plaintiff now moves for summary judgment.

I

The parties have stipulated to the facts, as follows.

Plaintiff, Phyllis Altman, is the surviving spouse of Bennett Altman, who died on December 25, 1981. The Altmans filed joint tax returns for the years 1976 and 1978.

In 1980, a Special Grand Jury in the Eastern District…