Reeves v. United States

In the United States Court of Federal Claims LEON REEVES, Plaintiff, No. 25-cv-1907 v. Filed: August 13, 2026 THE UNITED STATES, Defendant. MEMORANDUM AND ORDER Leon Reeves (Plaintiff), proceeding pro se, brings this action pursuant to 28 U.S.C. § 1346(a)(i) and 26 U.S.C. § 7422(a) for the recovery of an alleged overpayment of his 2021 federal income taxes, for which the Internal Revenue Service (IRS) has not issued a refund. ECF No. 1 (Complaint) at 1–3. Defendant moves to dismiss Plaintiff’s Complaint pursuant to Rule 12(b)(1) for want of jurisdiction. ECF No. 10 (Motion to Dismiss or…