Brittani Nicole Williams v. United States

Full Payment Rule; Informal Claim Doctrine; IRS Form 1040X (Amended U.S. Individual Income Tax Return); IRS Form 1099-OID (Original Issue Discount); Motion To Dismiss, RCFC 12(b)(1), (6); Pro Se; Tax Refund; 26 C.F.R. § 301.6402-2(b)(1) (IRS regulation requiring that tax refund claims detail the supporting grounds and facts); 26 C.F.R. § 301.6402-3(a)(2) (IRS regulation requiring that tax refund claims be made on Form 1040X); 26 U.S.C. § 6532(a)(1) (periods of limitation on suits); 26 U.S.C. § 7304 (fraudulent return penalty); 26 U.S.C. § 7422(a) (disallowing suit prior to filing claim for…