Destefano v. United States

ORDER MILLER, Judge.

This case is before the court on defendant’s motion to dismiss pursuant to RCFC 12(b)(1) for lack of subject matter jurisdiction. 26 U.S.C. (“I.R.C.”) § 7623 (1994 & Supp. V 1999), confers the Secretary of the Treasury with discretion to determine eligibility for reward for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws. The issue to be decided is whether plaintiff, who claims that he was not a police officer at the time, is entitled to judicial review of a decision finding him ineligible for a reward as a law…