Hadsell
Hadsell v. United States of America, the Department of Treasury
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 7 CHRISTOPHER HADSELL, Case No. 20-cv-03512-VKD
Plaintiff,
ORDER DENYING PLAINTIFF’S
v. MOTION FOR SUMMARY
JUDGMENT
UNITED STATES OF AMERICA, THE DEPARTMENT OF TREASURY BY ITS Re: Dkt. No. 41 AGENCY, THE INTERNAL REVENUE
SERVICE,
13 Defendant. 14 Plaintiff Christopher Hadsell claims that he made valid credit elections to have overpayments of his personal income taxes applied to the following year’s tax liability, but the Internal Revenue Service (“IRS”) improperly treated his credit elections as refunds subject to offset. He now moves for summary judgment on his sole remaining claim for violation of 26 U.S.C. § 7433. The United States opposes the motion. With leave of court, the United States submitted a supplemental brief on legal issues bearing on the present motion,2 and Mr. Hadsell filed a response. Dkt. Nos. 53, 54. Upon consideration of the moving and responding papers, as well…