Fremuth v. United States

Keywords: Subject Matter Jurisdiction; Pro Se Complaint; Tax Refund; Administrative Refund Request; Informal Claim Doctrine; I.R.C. § 6511; I.R.C. § 6532; Statute of Limitations.

OPINION AND ORDER

KAPLAN, Judge.

In this tax refund case, pro se Plaintiff Erica Fremuth, a non-resident alien, claims that she is entitled to a refund of taxes withheld from her monthly Social Security payments for the tax years 2000 to 2007 and 2009 to 2012. The government has moved to dismiss Ms. Fremuth’s complaint under Rules of the Court of Federal Claims (RCFC) 12(b)(1) and 12(b)(6).

As discussed below, the Court…