Johnson v. United States

228 F. Supp. 2d 1218 (2002)

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Nature of the Case

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Facts

P was employed as a guard at a Colorado juvenile correctional institution. P was injured in a confrontation with a juvenile. P could not return to his previous job because of his continuing physical problems. P was fired. Plaintiff brought suit against the State of Colorado under the Americans with Disabilities Act (ADA) for failing to accommodate him in his physically injured state. P prevailed and was awarded $103,300.00 back pay; $190,100.00 front pay; $50,000.00 emotional distress; $8,304.00 pre-judgment interest; and $70,127.00 attorney’s fees and costs. The state withheld $90,373.00 of that judgment, which it paid to the IRS for federal income taxes. P filed his 1999 income tax return on August 9, 2000, which did not claim the front and back pay awards as income, and which claimed that he had overpaid in the amount of $75,694.00. Plaintiff claimed a refund pursuant to §104. D rejected the refund request as the front and back pay were not exempt. P sued D. Less than one month after Plaintiff filed suit, he received a refund from the IRS in the amount of $84,211.61, representing the exact amount Plaintiff claimed he had overpaid plus interest. D filed a counterclaim and a motion for summary judgment. D alleged it accidently and erroneously issued a refund and P claims the front and back pay awarded were damages for his injury.