Harvey

This tax refund case comes before the court on defendant’s motion for summary judgment. The decisive issue is *606whether plaintiffs claim is time-barred. We hold that the governing tax statutes create an insurmountable barrier to the recovery of any monies in this case.

In April and July 1979, plaintiff belatedly filed individual income tax returns for the 1973 and 1974 calendar years. See I.R.C. §§6072(a), 6012(aXlXA), 6081. During the years in question, plaintiffs wages had been subject to withholding by his employer. See I.R.C. §§31, 3402. The amount withheld exceeded by approximately $2,700…