Lockheed Martin Corporation v. United States Of Americ

973 F. Supp. 2d 591 (2013)

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Nature of the Case

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Facts

P brought this action for a refund of federal income taxes allegedly overpaid in the years 2004 - 2008. P alleges that the IRS (D) improperly applied various tax credits, deductions, and exclusions. P seeks to recover at least $16,157,226. In its Answer, under the heading 'Second Defense,' D states: Should the Court determine that P raised a meritorious argument that would otherwise establish that P overpaid its taxes, D is entitled to reduce that overpayment based on any additional tax liabilities that P may owe, whether or not previously assessed or alleged. D is entitled to such reduction because the redetermination of P's entire federal income tax liability for the litigated tax years is at issue in this refund suit. P moved to strike the Second Affirmative Defense. P argues that the pleading standards enunciated in Twombly and Iqbal apply to affirmative defenses and that the defense is a facially implausible legal conclusion.