Fulgoni v. United States

OPINION AND ORDER

TURNER, Judge.

Plaintiff entered into a stipulated decision in the United States Tax Court in which he conceded an income tax liability of $3572 for the year 1980. After the period for making a valid assessment had expired, Fulgoni voluntarily paid the $3572. He now seeks a refund of that amount plus interest and penalty.

Defendant moved to dismiss the complaint for failure to state a claim upon which relief can be granted, RUSCC 12(b)(4), averring that the Internal Revenue Service made a timely assessment of Ful-goni’s 1980 tax liability. In support of its motion, defendant…