Legal Opinion
Whalen v. United States
United States Court of Federal Claims
Decided November 29, 2012No. 09-619 TPublished
1Opinion of the Court
OPINION and ORDER
BLOCK, Judge.
Plaintiffs filed a complaint seeking a refund of Social Security taxes. Those claims *776were settled. Later, plaintiffs filed this motion, requesting attorneys’ fees and costs pursuant to section 7430 of the Internal Revenue Code (“I.R.C.”). 26 U.S.C. (“I.R.C”) § 7430. For the reasons discussed below, the court will deny plaintiffs’ motion.
I. BACKGROUND
From January to March 2003, plaintiff Theresa Whalen was employed by the Office of the Secretary of Defense and received compensation through the Defense Finance and Accounting Service Office A (“DFAS-A”). Pis.’ Am.…
2Cases cited8 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Ex Parte McCardleSupreme Court of the United States · 1869
- Kuhl v. United StatesCourt of Appeals for the Second Circuit · 2006
- In Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue Service, in Re Grace Lilly, Debtor. Grace Lilly v. Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
- Lawler v. United StatesUnited States Court of Claims · 1988
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