In United States v. Beltecno, the District Court for the Western District of Washington denied the taxpayers motion for summary judgment. The case involves amended tax returns the taxpayer filed to claim research tax credits for tax years 2001 and …
United States v. Beltecno Inc. & Subs., 104 AFTR 2d 2009-5929 (WD WA 2009)
This matter comes before the Court on Defendant’s Motion to Dismiss. (Dkt. #13). In this case brought by the United States to recover tax refunds, Defendant argues that Plaintiff’s claims must be dismissed pursuant to FRCP 12(b)(6) because Plaintiff has …