Brach v. United States

CLEVENGER, Circuit Judge.

This appeal, brought by taxpayer Ernesto Brach pro se, concerns his claim that the Internal Revenue Service (“the IRS”) promised to pay him a tax refund and his attempt to recover that amount on a contract theory. The Court of Federal Claims dismissed Mr. Brach’s case for lack of subject matter jurisdiction. Brack v. United States, 98 Fed.Cl. 60 (2011) [hereinafter Dismissal Opinion ]. We disagree that the Court of Federal Claims lacked subject matter jurisdiction, but nevertheless affirm because Mr. Brach failed to state a claim upon which relief could be granted.

I

Mr.…