Sapir v. United States

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________________________________ ) ALEX SAPIR, ) as Preliminary Executor of the ) ESTATE OF TAMIR SAPIR, ) ) Plaintiff, ) No. 20-670T ) v. ) Filed: July 21, 2021 ) THE UNITED STATES, ) ) Defendant. ) ______________________________________ ) OPINION AND ORDER Plaintiff Alex Sapir, in his capacity as Preliminary Executor of the Estate of Tamir Sapir, seeks a refund of alleged fiduciary income tax overpayments to the Internal Revenue Service (“IRS”) and overpayment interest for two fiscal years. Before the Court is Plaintiff’s Motion for…