Pennoni v. United States
United States Court of Federal Claims
1Opinion of the Court
OPINION
FIRESTONE, Judge.
Pending before the court is the motion of the United States (“government” or “defendant”) to dismiss the amended complaint of plaintiff, Lawrence D. Pennoni (“plaintiff’), pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”) for lack of subject matter jurisdiction. In his amended complaint, plaintiff alleges that he is entitled to the return of monies collected by the Internal Revenue Service (“IRS”) via levy of his bank account and garnishment of his wages, because the IRS failed to follow the proper procedures under the…
2Cases cited29 opinions
- United States v. TestanSupreme Court of the United States · 1976
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
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