Fuentes v. United States

OPINION

REGINALD W. GIBSON, Judge:

I. Introduction

On or about May 30, 1980, plaintiffs, Angel Burgos Fuentes (Burgos), et at, filed a mandamus action in the U.S. District Court for the District of Puerto Rico. They sought to compel the officers of the Internal Revenue Service (IRS), et al., to correct certain disabling defects that rendered unrecordable a deed to property situated in Santurce, Puerto Rico. Said property was purchased by plaintiffs at a tax sale. In their request for relief from the perceived injury, plaintiffs sought in the District Court a refund of the $15,000 in cash that…