Cox v. United States

OPINION AND ORDER

SWEENEY, Judge.

This lawsuit is plaintiffs’ latest attempt to avoid the payment of federal income taxes. Because plaintiffs have not alleged any facts or cited any law that would bring their complaint within this court’s jurisdiction, summary dismissal is appropriate.

I. BACKGROUND

According to the available court records,1 plaintiffs’ odyssey began in the late-1990s, when plaintiff Barry L. Cox pled guilty to making a false statement to the Internal Revenue Service (“IRS”) in violation of 18 U.S.C. § 1001.2 Mr. Cox’s sentence, imposed on May 3, 1999, included incarceration for…