IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF TEXAS

FRANK WADE JOHNSON § 

AND DELCINE JOHNSON § 

§ 

Plaintiffs § 

§ 

§ 

vs. § NO. _________________ 

§ 

§ 

UNITED STATES OF AMERICA § 

§ 

§ 

Defendant § 

ORIGINAL COMPLAINT

COMES NOW, FRANK WADE JOHNSON and DELCINE JOHNSON, (hereinafter 

referred to as the “Taxpayers” or “Johnson & Pace”) by and through the undersigned counsel, and 

file this Original Complaint against the United States of America, alleging as follows:

PARTIES

1. Plaintiffs, Frank Wade Johnson and Delcine Johnson are married individuals with a mailing 

address of 2 Meadowchase Trail, Longview, TX 75605. Frank Wade Johnson’s taxpayer 

identification number is XXX-XX-1803. Delcine Johnson’s taxpayer identification number is 

XXX-XX-8539. The returns for the period involved (tax year 2016), were filed with the Office of 

the Internal Revenue Service in Longview, Texas. 

2. Johnson & Pace, Inc. is an S-Corporation with its principal place of business located in 

Longview, TX. The company is organized under the laws of Texas and operates in the United 

States with its principal office in Longview, Texas. As with all S-Corporations, tax liability is 

assessed at the shareholder level, meaning that tax liability passes through the corporation onto the 

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shareholder(s). Johnson & Pace, Inc. has a Taxpayer Identification Number of 75-2796741. 

3. Defendant is the United States of America (hereinafter sometimes referred to as 

“Defendant” or “Government”) and may be served by mailing two copies of this Original 

Complaint by certified mail to Damien Diggs, United States Attorney for the Eastern District of 

Texas, at 211 West Ferguson Street Room 106, Tyler, Texas 75702; and mailing two copies of this 

Original Complaint by certified mail to Merrick B. Garland, Attorney General of the United States, 

950 Pennsylvania Ave., NW, Washington, D.C. 20530-0001. 

JURISDICTION AND VENUE

4. This civil action is against the United States of America for a refund of amounts paid to 

the Internal Revenue Service under 26 United States Code § 7422. 

5. This Court has jurisdiction pursuant to 28 United States Code §§ 1340 and 1346, and venue 

is proper under 28 United States Code § 1402. 

BACKGROUND

6. This is an action arising under the Internal Revenue Code of 1986, as amended and codified 

in Title 26 of the United States Code, for recovery of $158,517 in federal income taxes paid and 

collected from Plaintiffs by Defendant for Plaintiffs’ Tax Year ending December 31, 2016 (“tax 

year 2016”), plus interest thereon as provided by law. 

ISSUES

A. TAXPAYER’S CLAIM FOR REFUND WAS TIMELY FILED

7. Plaintiffs had a deadline to file an amended date for the 2016 return October 12, 2020. 

8. October 12, 2020, was Columbus Day, a federal holiday, making the due date October 13, 

2020. 

9. Under 26 United States Code § 6511(a), a taxpayer has three years from the day of filing

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the amended tax return to file suit. 

10. On October 12, 2021, Defendant denied Plaintiffs’ claim for a refund. Defendant alleged 

in their denial that the amended return on which the refund was claimed was not timely filed. 

11. To date, Plaintiffs have still not received their requested refund, making the filing of this 

suit necessary.

CAUSE OF ACTION

12. Plaintiffs hereby incorporate and allege, as if fully stated herein, each of the allegations of 

Paragraphs 1 through 11 above. 

13. On or before October 13, 2020, Plaintiffs filed with the I.R.S. an amended federal income 

tax return asserting a claim for refund for taxable year ending December 31, 2016 in the amount 

of $158,517. 

14. On October 12, 2021, the I.R.S. erroneously disallowed Plaintiff’s claim for refund as 

untimely filed. 

15. To date, the timely filed claim for tax refund has not been paid. 

PRAYER

WHEREFORE, Plaintiffs, Frank Wade Johnson and Delcine Johnson, pray for judgment 

against Defendant, the United States of America, in the amount of $158,517 or such greater amount 

as determined to be allowed by law, plus interest, and costs allowed by law, and for such other and 

further relief as the Court may deem proper. 

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Respectfully submitted,

/s/ Jacob S. Langley___________ 

JACOB S. LANGLEY. 

ZERBE, FINGERET, FRANK

& JADAV, P.C

Eastern District of Texas Bar: 713503 

3009 Post Oak Blvd., Suite 1700 

Telephone: 713-350-3529 

Facsimile: 713-350-3607 

Email: SLangley@zmflaw.com

ATTORNEY FOR PLAINTIFFS

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