District Court, C.D. California August 5, 2013, Case No. CV 10-00483-RT (FMOx) (Bagley v. United States)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

ROBERT J. TIMLIN, District Judge.

Through this action, Plaintiff Richard D. Bagley (“Bagley”) seeks a refund of feder*985al income taxes paid by him in the amount of $3,874,407 with respect to the 2003 tax year. From 1994 through 2003, Bagley, on behalf of the United States of America (“government”), prosecuted TRW Inc.