Jeremiah Harris v. United States

OPINION AND ORDER

SWEENEY, Judge

In this tax refund action, plaintiff Jeremiah Harris asks the court to award a refund in the amount of $334,082 for the taxes he claims were paid to defendant. However, plaintiff did not pay to the United States Treasury the monies he now seeks to have refunded, and therefore the court dismisses plaintiff’s complaint for failure to state a claim upon which relief can be granted.

I. BACKGROUND

This case arises out of plaintiffs filing in September, 2011 of an amended tax return for the 2010 calendar year using the Internal Revenue Form 1040X. 1 Plaintiff claimed…