Musungayi v. United States

OPINION

SWEENEY, Judge.

Before the court in the above-captioned case are plaintiffs application to proceed in forma pauperis and defendant’s motion to dismiss plaintiffs complaint for lack of jurisdiction pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”). Plaintiff, in his pro se complaint, seeks a refund of income taxes paid in tax year 1992.1 The court grants plaintiffs meritorious application to proceed in forma pau-peris. However, because plaintiffs refund claim is untimely, the court must dismiss plaintiffs complaint for lack of jurisdiction.

I.…