Dzuris v. United States

OPINION

MILLER, Judge.

This case is before the court after argument on the parties’ cross-motions for summary judgment and limited supplemental briefing. The decisive issue is whether plaintiff submitted timely a refund claim to her 1986 or 1987 tax return electing income averaging with respect to a lump-sum retirement distribution.

FACTS

The following facts are undisputed, unless otherwise noted. In December 1986 Irene H. Dzuris (“plaintiff’)1 terminated her employment with General Motors (“GM”). While employed at GM, plaintiff participated in a Savings-Stock Purchase Program (“S-SPP”)…