Harrison, Mark v. United States

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF WISCONSIN MARK W. HARRISON and ELLEN C. HARRISON, Plaintiffs, OPINION AND ORDER v. 19-cv-194-wmc INTERNAL REVENUE SERVICE COMMISSION (sic) OF INTERNAL REVENUE, and UNITED STATES DEPARTMENT OF JUSTICE Defendants. Plaintiffs Mark W. and Ellen C. Harrison seek a refund of an alleged overpayment for federal tax year 2012.

26 U.S.C. §§ 6422, 6511. Before the court is defendants’ motion to dismiss or, in the alternative, for summary judgment. (Dkt. #11.)1 For the reasons that follow, the court will grant defendants’ alternative motion…