Sullivan v. United States

OPINION

HORN, Judge.

The court considers defendant’s motion to dismiss pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (RCFC) for lack of subject matter jurisdiction. The defendant contends that the instant case is a tax refund claim, filed after the expiration of the applicable statute of limitations, 26 U.S.C.A. § 6511(a) (West 1989 & Supp.1999). Defendant further contends that, if the plaintiffs are seeking review of an award of disability payments, the Court of Federal Claims does not have jurisdiction because review of decisions by the Board of Veterans…