Cooper v. United States

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ) LONNIE COOPER, ) ) Plaintiff, ) ) No. 19-1356T v. ) (Judge Davis) ) THE UNITED STATES, ) Filed: May 9, 2023 ) Defendant. ) ) OPINION AND ORDER On September 5, 2019, Plaintiff Lonnie Cooper filed this action for refund of a filing penalty assessed against him due to the late filing of his 2014 tax return. Before the Court is the Government’s Motion to Dismiss under Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”) for lack of subject-matter jurisdiction. For the reasons discussed below, the Court has jurisdiction…