Cooper v. United States

In the United States Court of Federal Claims No. 19-1553T (Filed: August 13, 2020) NOT FOR PUBLICATION ) GARTH COOPER, ) ) Pro Se Complaint; Motion to Dismiss; Plaintiff, ) RCFC 12(b)(1); Dismissal for Lack of ) Subject Matter Jurisdiction; Claim v. ) Challenging IRS Lock-In Letter; Tax ) Refund Claim. THE UNITED STATES, ) ) Defendant. ) ) Garth Cooper, Decatur, GA, pro se. Steven M. Chasin, Trial Attorney, with whom were Richard E. Zuckerman, Principal Deputy Assistant Attorney General, David I. Pincus, Chief, Mary M. Abate, Assistant Chief, Tax Division, Court of Federal Claims Section,…