Tilman v. United States

DECISION AND ORDER GRANTING DEFENDANT’S MOTION FOR PARTIAL SUMMARY JUDGMENT

McMAHON, District Judge:

Pro se plaintiffs Michael Iosif Tilman (“Tilman”) and Emily Israel Olin (“Olin”) (collectively, “plaintiffs”) bring this lawsuit against the Commissioner of Internal Revenue (“Defendant” or “Government”) 1 to recover a tax refund for an alleged overpayment of $5,761 in income tax and $646.14 in interest after an Internal Revenue Service (“IRS”) audit of plaintiffs’ 2001 tax return. Plaintiffs allege that the IRS improperly adjusted or disallowed several of their reported business expenses and…