Hicks v. United States

Pro Se; 26 USC § 6402; Tax; Lack of Subject Matter Jurisdiction.

OPINION

HORN, J.

FINDINGS OF FACT

In the above-captioned ease, pro se plaintiff Will Hicks, Jr. seeks to recover federal income tax refuiids for the past two years that he alleges were illegally withheld by the defendant, acting through the United States Department of Treasury, “to pay back a state debt.” 1 Plaintiffs complaint contains very few factual allegations. Plaintiff alleges that his individual income tax refund “has been garnished illegally for the past two years” and that he has made requests, “on numerous occasions,” to…