Chicago Milwaukee Corp. v. United States

OPINION

REGINALD W. GIBSON, Judge:

INTRODUCTION

The merits of this case relate to plaintiff’s suit to recover employment taxes imposed by the Railroad Retirement Tax Act1 (“RRTA”) which were, allegedly, overpaid.2 However, presently before the court is defendant’s motion to dismiss the amended complaint for lack of subject matter jurisdiction or, alternatively, for failure to state a claim upon which relief can be granted under RCFC 12(b)(1) and (4), respectively. The government asserts as a basis for its motion taxpayer’s non-compliance with applicable Treasury regulations in its administrative…