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WEBB-SMITH v. U.S.

No. 4:13-CV-5.

CHARLOTTE K. WEBB-SMITH, Plaintiff, v. UNITED STATES OF AMERICA, Defendant and Third-Party Plaintiff, v. LINDA H. WEBB, Third-Party Defendant.

United States District Court, E.D. North Carolina, Eastern Division.

September 2, 2014.

Attorney(s) appearing for the Case

Charlotte K. Webb-Smith, Plaintiff, represented by Katie A. Lawson , The Law Office of Katie A. Lawson, PLLC.

United States of America, Defendant, represented by William B. Russell , U. S. Dept. of Justice.

United States of America, ThirdParty Plaintiff, represented by William B. Russell , U. S. Dept. of Justice.

United States of America, Counter Claimant, represented by William B. Russell , U. S. Dept. of Justice.

Linda H. Webb, ThirdParty Defendant, represented by James C. Marrow, Jr. , James C. Marrow, Jr., Attorney at Law.

Charlotte K. Webb-Smith, Counter Defendant, represented by Katie A. Lawson , The Law Office of Katie A. Lawson, PLLC.

ORDER

W. EARL BRITT, Senior District Judge.

This matter is before the court on the United States' motion for summary judgment. (DE # 27.)

I. BACKGROUND

On 11 January 2013, plaintiff Charlotte K. Webb-Smith ("Webb-Smith") commenced a claim of refund action against the Internal Revenue Service pursuant to 26 U.S.C. § 7422. (DE # 1.) Plaintiff seeks a refund for taxes paid and abatement of civil penalties assessed against her pursuant...

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