Jones v. United States

ORDER

Plaintiff, George Jones, appearing pro se, seeks a tax refund totaling $21,562.36 for tax years 1977, 1978, and 1979. Pursuant to Rule 12(b)(1) of the Rules of the United States Claims Court, defendant has moved to dismiss the complaint for lack of subject matter jurisdiction. For the reasons set forth below, defendant is correct and the court grants defendant’s motion to dismiss.

Frequently, Congress drafts into law specific time limitations that control a person’s right to bring suit against the United States to recover money. Under these laws, often referred to as statutes of…