Andrews v. United States

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ______________________________________ ) DAVID ANDREWS, ) as Trustee and Executor of the ) Estate of FRANK J. ANDREWS, ) deceased, ) ) Plaintiff, ) No. 20-641T ) v. ) Filed: May 12, 2021 ) THE UNITED STATES, ) ) Defendant. ) ______________________________________ ) OPINION AND ORDER Plaintiff David Andrews, in his capacity as executor and trustee, seeks a refund of late- filing and late-payment penalties plus interest assessed by the Internal Revenue Service (“IRS”) against the Estate of Frank J. Andrews. Before the Court is the Government’s Motion…