Robert M. Heger v. United States

OPINION AND ORDER

LETTOW, Judge.

In this tax refund suit, plaintiff, Robert Heger, sought recovery of funds remitted to the Internal Revenue Service (“IRS”) by a third party for income taxes due in 1996 through 2001. See Heger v. United States, 112 Fed.Cl. 224, 225-26 (2013) (“Heger II”); Heger v. United States, 103 Fed.Cl. 261, 262-63 (2012) (“Heger I ”). Defendant, the United States (“the government”), counterclaimed for additional income taxes, penalties, and interest due for 2006. Heger II, 112 Fed.Cl. at 226. Through summary judgment, Mr. Heger’s requested refund was denied and the…