United States v. Peterson

OPINION

MICHAEL P. McCUSKEY, Chief Judge.

This matter comes before the Court on Plaintiff United States’ Motion for Summary Judgment (d/e 13) (Government Motion) and Defendants Randal J. Peterson and Valera L. Peterson’s Motion for Summary Judgment (d/e 14) (Peterson Motion). The Government brought this action to recover erroneously paid refunds from the Petersons’ 1997 and 2002 joint income tax returns, pursuant to 26 U.S.C. § 7405. For the reasons set forth below, the Motions are allowed in part and denied in part.

STATEMENT OF FACTS

The Petersons are married and filed joint income tax returns…