Saladino v. United States

OPINION

CHRISTINE O.C. MILLER, Judge.

Plaintiff assists persons in the preparation of their income tax returns. He has filed numerous pro se complaints in the Court of Federal Claims alleging claims on behalf of his purported clients, as well as claims in his own right. Before the court are two of these complaints, Nos. 03-2871T and 04-1367T, now consolidated, and defendant’s corresponding motions to dismiss both complaints. The issue, more vexatious than novel, is whether the Federal Government lawfully may tax wages. Plaintiffs particular formulation of this challenge is that the taxpayers…