Pacetti v. United States

OPINION AND ORDER

HEWITT, Judge.

Plaintiff, Bartola J. Paeetti, appearing pro se, seeks a refund of several federal income tax payments. These income tax payments arise from a one hundred percent tax liability incurred by plaintiff for failure to file employment taxes for Triad Microsystems, Inc. (Triad). Complaint (Compl.) at 1. According to plaintiff, this tax liability results from a *242breach of contract by the United States Army Aviation Missile Command (MICOM). Plaintiff seeks a refund of taxes and sale proceeds from property allegedly seized by defendant, the Internal Revenue Service (IRS),…