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SALA v. U.S.

No. 05-cv-00636-LTB-GJR.

552 F.Supp.2d 1157 (2007)

Carlos E. SALA, and Tina Zanolinisala, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

May 1, 2007.

Attorney(s) appearing for the Case

Darrell Delmar Hallett, John Mark Colvin, Chicoine & Hallett, Inc., P.S., Seattle, WA, for Plaintiffs.

David Neil Geier, Amy T. Matchison, Anton L. Janik, Jr., U.S. Department of Justice, Tax Division, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

BABCOCK, Chief Judge.

Plaintiffs Carlos E. Sala and Tina Zanolini Sala (referred to herein as "Sala," since Tina Sala is a named Plaintiff only because the Salas filed a joint tax return) have filed a motion for summary judgment on their entitlement to a refund of a portion of the interest payments on taxes they paid, they believe excessively, on their year 2000 federal tax return, pursuant to 26 U.S.C. § 6404(g). The Government...

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