Plati v. United States

OPINION

FIRESTONE, Judge.

Irene A. Plati (“Ms. Plati”), the pro se plaintiff in this case, through her son and attorney-in-fact, Joseph G. Plati (“Mr. Pla-ti”), seeks a refund of $2751 in tax that she paid through withholding for tax year 2004. The Internal Revenue Service (“IRS”) denied the plaintiffs claim for a refund on the grounds that she had forfeited her refund by filing her return and refund claim more than three years after she had paid the tax, plus extensions, pursuant to Internal Revenue Code (“I.R.C.”) § 6511(b)(2)(A). The plaintiff contends that the IRS improperly denied her…