Fisher v. United States

OPINION

FUTEY, Judge.

This matter is before the court on plaintiffs motion to strike defendant’s first amended answer. This motion presents a matter of first impression to this court. Plaintiff asserts that defendant does not have a reasonable basis to assert an offset of interest allegedly due, but not assessed, on *397the underlying tax item which is the subject of this tax refund ease. Defendant replies that the offset is reasonable and that this matter should be dealt with after the trial on the merits.1

Factual Background

On March 10,1994, defendant filed its first amended answer. In the answer,…