Sarmiento, et al. v. United States, 812 F.Supp.2d 137 (E.D. NY 2011)

(taxpayers, married couple, entered into offer-in-compromise with IRS pertaining to 2007 tax year; taxpayers sought refund of additional child tax credit, earned income tax credit and economic stimulus rebate; OIC contained provision that any refund or overpayment in 2007 would be retained by the IRS; court dismissed claim related to overpayment; court agreed with plaintiff that stimulus payment was advance payment for 2008 tax year and not covered by OIC).