Standifird v. United States

ORDER

MILLER, Judge.

This ease is before the court on defendant’s motion to dismiss pursuant to RCFC 12(b)(1) and (4). Insofar as the complaint, as amended, seeks a refund of taxes, the issue is whether the court lacks jurisdiction over the action since plaintiff neither filed a claim for refund nor paid the tax at issue. Insofar as the complaint, as amended, constitutes an action against the United States for breach of contract, as plaintiff alleges, the issue is whether the court lacks jurisdiction based on section 7433(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 7433(a) (1988) (the…