Perkins v. United States

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF NEW YORK FREDRICK PERKINS and ALICE J. PERKINS, Plaintiffs, 16-CV-495 v. DECISION & ORDER UNITED STATES OF AMERICA, Defendant. On June 16, 2016, the plaintiffs, Fredrick and Alice J. Perkins, commenced this action “seek[ing] to recover income taxes, interest, and penalties illegally and erroneously collected from [them by the] United States of America pursuant to 28 U.S.C. § 1346(a)(1) and

26 U.S.C. §§ 6402

and 7422.” Docket Item 1 ¶ 3. On September 16, 2016, the case was referred to United States Magistrate Judge Hugh B. Scott for all…