Jibril Lugman Ibrahim v. United States

Illegal Exaction; Tax Refund Claim; 31 U.S.C. § 3720A(c); Tax Refund Offset; Student Loan Debt; pro se.

OPINION AND ORDER

SWEENEY, Judge

Plaintiff Jibril Lugman Ibrahim initiated this action seeking a refund of taxes from the Internal Revenue Service (“IRS”) for the 2011 tax period. Plaintiff seeks to recover a $5,022 refund he claimed on his initial Form 1040, U.S. Individual Income Tax Return, or, alternatively, a $4,861 refund he claimed on his amended Form 1040. The ease is now before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1)…