U.S. District Court Rules Against Taxpayer’s Refund Claim Due to Failure to Show Taxes Were Withheld, Sovereign Immunity

The U.S. District Court for the Southern District of New York granted the defendant’s motion for summary judgment, holding that the taxpayer failed to show that IRS withheld any taxes from the taxpayer to grant the taxpayer a refund. The taxpayer filed a refund claim for income taxes she claimed her employer withheld from her wages and deposited to the IRS, for tax years 2019-2024. The taxpayer filed claims in the U.S. District Court against the IRS, later amending the claims to be against the U.S. government, under I.R.C. § 7422 and § 7433. The Defendant filed for summary judgment. ...