Legal Opinion
Bowerman v. United States
United States Court of Federal Claims
Decided May 1, 2019No. 18-898Published
1Opinion of the Court
3Jn tbe Wniteb ~tates Qtourt of jfeberal Qtlaitn5' .. . No. 18-898T (Pro Se) (Filed:·May 1, 2019) ) Keywords: Tax Levy; Tax Refund; I.R.C. JAMES BOWERMAN, ) § 651 l (a); I.R.C. § 6532(a)(l); Motion to ) Dismiss; Subject-Matter Jurisdiction Plaintiff, ) ) V. ) ) ) Received - USCFC THE UNITED STATES. OF AMERJ.CA, . . ) Defendant. ) MAY O1 2019 - -- - -- ~ -- - - - -- -J . , .. James P. Bowerman, Arlington, VA, pro se. Katherine R. Powers, Trial Atforney, Tax Division, U.S. Department of Justice, Washington, DC, with whom were Mary M -Abate,--Assistant-Chief, Court of Federal Claims Section,…
2Cases cited18 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- United States v. DalmSupreme Court of the United States · 1990
- Trusted Integration, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
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