Du v. United States

In the United States Court of Federal Claims Nos. 19-1020T, 19-1021T (Filed: November 23, 2020) NOT FOR PUBLICATION ********************** BING DU and HELEN GE, Plaintiffs, Pro Se; Motion to Dismiss for Lack of Subject Matter v. Jurisdiction; RCFC 12(b)(1); Internal Revenue THE UNITED STATES, Code § 6512(a); Tax Refund Claim. Defendant. ********************** Bing Du and Helen Ge, Half Moon Bay, CA, pro se plaintiffs. Katherine R. Powers, Tax Division, U.S. Department of Justice, Washington, D.C., with whom were Richard E. Zuckerman, Principal Deputy Assistant Attorney General, and David I.…