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So long as you have proof of him saying that he would pay you back (something to establish that you didn't give him the money as a gift) you could sue him in small claims court for the $3,000. However, there are a couple of things you need to consider:Unless he has regular contact with the state of Maryland where you are living now, courts there would not have jurisdiction over him. Therefore you'd likely have to file where he is living for the matter to be heard. Thus, the costs of travel may not be worth it.Second, assuming you do file and successfully prove your claim for breach of contract -which is really what this was - you contracted to pay his taxes in return for him later paying you back --all you'll get is a judgment -a court order that he owes you the money. The court won't force him to pay you on the spot, of course. And sometimes, chasing after a person and trying to enforce the judgment, attempting to garnish wages or seize funds in bank accounts -can cost more in time and money then the lawsuit itself.Please understand, I'm not saying you can't sue. I'm just telling you there are factors you are up against that will make it difficult to recover money.Did you need clarification or additional information about my answer? If so, please reply, I'm happy to assist further. Otherwise, please remember to leave a positive rating for me by clicking on the stars,as experts are not employees of this site and we are only paid if you leave a positive rating. Thank you!
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Just following up with you to see if you had further questions or needed clarification about my answer?