Betz v. United States

ORDER

MOODY R. TIDWELL, III, Judge:

This case is before the court on defendant’s motion to dismiss, in part, for lack of subject matter jurisdiction pursuant to RCFC 12(b)(1), and for summary judgment pursuant to RCFC 56 on the remaining tax refund claim. Plaintiff, proceeding pro se, also filed a cross-motion for summary judgment pursuant to RCFC 56. For the rea*289sons set forth below, the court grants defendant’s motion in its entirety, and denies plaintiffs motion.

BACKGROUND

Plaintiff Darel William Betz was born on September 16,1947, in Spokane, Washington, to parents who were United States…