Purk v. United States

OPINION

ROBINSON, Judge.

Plaintiff filed a complaint seeking refund of taxes in the approximate amount of $44,000 plus statutory interest allegedly due respecting assessments for the tax years 1981 through 1991. The matter is before the court upon defendant’s motion to dismiss under Rules 12(b)(1) and (4) of the Rules of the United States Court of Federal Claims (RCFC) for lack of jurisdiction and failure to state a claim upon which relief may be granted. Defendant’s motion addresses separately, the tax years 1981 through 1983, 1984 through 1988, 1981 through 1988, and 1989 through 1991, and…