Legal Opinion

Pennoni v. United States

United States Court of Federal Claims

Decided December 4, 2007No. 06-861TPublishedCited by 6 opinions

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

  1. United States v. TestanSupreme Court of the United States · 1976
  2. Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
  3. Eastport Steamship Corporation v. The United StatesUnited States Court of Claims · 1967
  4. Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
  5. John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991

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3Cited by6 opinions

  1. Strategic Housing Finance Corp. v. United StatesUnited States Court of Federal Claims · 2009
  2. Pennoni v. United StatesUnited States Court of Federal Claims · 2009
  3. Jibril Lugman Ibrahim v. United StatesUnited States Court of Federal Claims · 2013
  4. Lummi Tribe of the Lummi Reservation v. United StatesUnited States Court of Federal Claims · 2012
  5. Silver Buckle Mines, Inc. v. United StatesUnited States Court of Federal Claims · 2017

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