Case: Discovery Denied in Response to Summary Judgment Motion in Tax Refund Suit (D. Ariz.) (IRC §7422)

Taxpayers motion for discovery against IRS in suit for refund of taxes paid denied as Taxpayer failed to show how the documents requested would impact the government’s motion for summary judgment, a district court held. Taxpayer made several requests for discovery during their refund suit seeking to find out how the IRS applied their overpayment to their unpaid assessed penalty from a previous tax year. While Taxpayer made several requests, the court determined that none of they would lead to specific facts relevant to the governments summary judgment motion. [Waltner v. United States, No. CV-19-04679-PHX-DGC (D. Ariz. Feb. ...