Topsnik v. United States

Motion to Dismiss for Lack of Subject Matter Jurisdiction; RCFC 12(b)(1); Tax Refund; 28 U.S.C. § 1346; 26 U.S.C. § 7422; Civil Damages Provisions of Internal Revenue Code; 26 U.S.C. §§ 7432, 7433.

OPINION AND ORDER KAPLAN, Judge.

These consolidated cases are before the Court on the government’s motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the Court of Federal Claims (“RCFC”). In No. 12-58, citing 26 U.S.C. §§ 6330(e)(1), 7432, and 7433, the plaintiff, Gerd Topsnik, seeks an award of damages against the United States in the amount of…