Charles William Ledford v. United States

Charles William Ledford appeals the United States Court of Federal Claims’s order dismissing his complaint for lack of jurisdiction. We affirm.

I

Mr., Ledford paid no federal income tax for the years 1996, 1997 or 1998. He reported no taxable income in those years because, in his view, the federal income tax does not reach compensation received for personal labor. The Internal Revenue Service (IRS), which disagrees with this proposition, instituted collection actions and began a criminal investigation of Mr. Ledford.

In an effort to halt the collection proceedings and the investigation of his…