Jung v. United States

DECISION and ORDER

MYRON L. GORDON, Senior District Judge.

In 1984, a jury determined that the plaintiffs were entitled to recover a refund of federal income taxes erroneously assessed and collected for the 1974 and 1975 tax years. The amended judgment reflects that plaintiffs were entitled to receive $24,-927.63 for the 1974 overpayment and $42,-220.45 for the 1975 overpayment. The judgment was affirmed on appeal. 787 F.2d 596 (7th Cir.1986). On January 14, 1987, the government offset the entire amount of the judgment against plaintiffs’ unpaid 1979, 1981, 1984, and 1985 taxes but did not…