POND v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF NORTH CAROLINA STEPHEN K. POND, ) ) Plaintiff, ) ) v. ) 1:21CV83 ) UNITED STATES OF AMERICA, ) ) Defendant. ) ) ) MEMORANDUM OPINION AND ORDER LORETTA C. BIGGS, Senior District Judge. Before the Court is a document captioned as a “Renewed Motion to Dismiss” filed by the Government. (ECF No. 30.) For the reasons stated herein, the Government’s motion will be denied. I. BACKGROUND On January 29, 2021, Plaintiff filed his initial complaint in this Court, seeking to recover a tax refund for the 2013 tax year. (ECF No. 1 ¶¶ 42–48.) In…