Colman v. United States

OPINION AND ORDER ON DEFENDANT’S MOTION TO DISMISS

WHEELER, Judge.

Before the Court is Defendant’s August 20, 2010 motion to dismiss pursuant to Rules 12(b)(1) and 12(b)(6). The ease involves the Government’s denial of Plaintiff Robert Col-man’s claim for a reward from the Internal Revenue Service (IRS). Mi’. Colman had notified the IRS in 2003 that an accountant, Steven Krell, had embezzled funds from and falsified the tax returns of Mr. Colman’s mother. The IRS sent a form letter to Mr. Colman denying the claim, stating that “if we deny your request for reconsideration, you must bring suit in…