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JOHNSON v. UNITED STATES

Civil Action No. 2:22-cv-00217-BHH.

692 F.Supp.3d 540 (2023)

Marc JOHNSON & Sallie Johnson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. South Carolina, Charleston Division.

Signed September 18, 2023.

Attorney(s) appearing for the Case

Lindsey W. Cooper, Jr., Dustin J. Pitts, Margarete Linsay Boyce, The Law Offices of LW Cooper Jr., Charleston, SC, for Plaintiffs.

Attorney General of the United States, Amanda J. King, DOJ-Tax, Washington, DC, Joanna Brooks Stroud, U.S. Attorneys Office, Charleston, SC, for Defendant.

Opinion and Order

This case arises from the Internal Revenue Services' denial of Plaintiffs Marc and Sallie Johnson's ("Plaintiffs") refund claims for tax years 2012 and 2014 under 26 U.S.C. § 7422. On December 23, 2022, Plaintiffs moved for summary judgment...

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