Johnson v. United States

UNITED STATES DISTRICT COURT DISTRICT OF SOUTH CAROLINA CHARLESTON DIVISION Marc Johnson & Sallie Johnson, ) ) Plaintiffs, ) Civil Action No. 2:22-cv-00217-BHH ) v. ) Opinion and Order ) United States of America, ) ) Defendant. ) ________________________________ ) This case arises from the Internal Revenue Services’ denial of Plaintiffs Marc and Sallie Johnson’s (“Plaintiffs”) refund claims for tax years 2012 and 2014 under 26 U.S.C. § 7422. On December 23, 2022, Plaintiffs moved for summary judgment on the grounds that there is no genuine dispute of material fact that their refund claims for…