D'Avanzo v. United States

OPINION

MARGOLIS, Senior Judge.

This tax refund action is before the Court on plaintiffs’ motions for summary judgment or, in the alternative, to remand to the Internal Revenue Service (“IRS”). Plaintiffs seek to recover an overpayment of money allegedly held by the United States acting through the IRS. Defendant argues that, as the United States Court of Federal Claims reviews tax refund suits de novo, the plaintiffs have the burden to prove that money is owed by the IRS. The defendant, therefore, opposes both the motion for summary judgment and the motion for remand. After consideration of…