United States Court of Federal Claims October 23, 2002, No. 00-7761 (D'Avanzo v. United States)

OPINION

MARGOLIS, Senior Judge.

This tax refund action is before the Court on plaintiffs’ motions for summary judgment or, in the alternative, to remand to the Internal Revenue Service (“IRS”). Plaintiffs seek to recover an overpayment of money allegedly held by the United States acting through the IRS.