deRochemont v. United States

SHOW CAUSE ORDER

TURNER, Judge.

For reasons set forth below, the court, sua sponte, directs plaintiff to show cause why his claim for refunds totalling $6294.381 and interest thereon should not be forfeited to the United States pursuant to 28 U.S.C. § 2514.

By separate opinion and order filed this day (incorporated herein by reference), we concluded that deRochemont’s request for a refund of an alleged $2666 overpayment in his 1979 individual income tax was barred under 26 U.S.C. § 7422. We further concluded that the IRS lacked authority to recoup the fraudulently induced $5015.62 D & L Fleck…