Robert M. Heger of Bozeman, Montana learned the hard way that being on the losing side of a tax refund case can be costly. In Heger v. United States, Heger filed a tax refund suit pro se against the United States, seeking recovery of funds remitted to the I.R.S. for personal income taxes allegedly due from 1996 to 2001. The United States counterclaimed for additional income taxes, penalties, and interest allegedly due. The trial court denied Heger’s claim for a refund on summary judgment and the Government’s counterclaim.
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