Hernandez

ORDER DENYING PLAINTIFFS’ FIRST AND SECOND MOTIONS FOR PARTIAL SUMMARY JUDGMENT AND GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

This matter is before the Court on Plaintiffs Don A. Hernandez and Kathryn C. Hernandez’s (collectively “Plaintiffs”) First and Second Motions for Partial Summary Judgment, and Defendant United States of America’s (“Defendant”) Cross-Motion for Summary Judgment. Docs. # 16-17, 22.

Plaintiffs instituted this action to recover a federal income tax refund in the amount of $205,003.00, plus statutory interest paid for the year ending on December 31, 1999. Compl. at 4. The Court deemed the matter appropriate for decision without oral argument. See Fed. R.Civ.P. 78. Accordingly, the Court took the hearing off calendar. Having carefully considered all argument and admissible documentation submitted, Defendant’s Motion is GRANTED in its entirety and the Court ENTERS JUDGMENT in favor of the United States of America Plaintiffs’ Motions are DENIED.

I. BACKGROUND

This is an action for the recovery of federal income tax and interest assessed and collected by the Internal Revenue Service (“I.R.S.”). From January 1, 1999 through February 1, 2000, which period…