Lagermeier

"This case, considered without oral argument, is before us on defendant’s motion to dismiss the petition.

"Plaintiff seeks the sum of $350,000 as compensation for financial loss and physical and mental abuse allegedly occasioned by his detrimental reliance on Publication 733 of the Internal Revenue Service (IRS). This publication summarizes and embodies the policies of the IRS with respect to 26 U.S.C. § 7623 which provides that:

The Secretary or his delegate, under regulations prescribed by the Secretary or his delegate, is authorized to pay such sums, not exceeding in the aggregate the sum…