Martti v. United States

Federal Tax; Motion to Dismiss; Lack of Subject Matter Jurisdiction; Claim for Refund; Waiver; Foreign Earned Income Exclusion.

OPINION

HORN, J.

FINDINGS OF FACT

Plaintiff John M. Martti filed a complaint in the United States Court of Federal Claims, which alleges that the Internal Revenue Service (IRS) owes him refunds of tax, penalties, and interest totaling $15,740.61 for the 2005 tax year, and $27,788.60 for the 2006 tax year. Plaintiff argues that he is owed these amounts because the IRS improperly concluded that he did not qualify for the foreign earned income exclusion under 26 U.S.C. §…