Earnest v. United States

Order

DIANE GILBERT WEINSTEIN, Judge.

Defendant has moved to dismiss the complaint for lack of jurisdiction. Plaintiff, who is proceeding in propria persona, opposes the motion, and argues in the alternative that the action should be transferred to a district court. After briefing and oral argument, defendant’s motion to dismiss is granted, and plaintiffs motion to transfer is denied.

Plaintiff Elza Earnest last filed an income tax return for the year 1986. App. 42-43.2 *343On June 28, 1989, the Internal Revenue Service (IRS) disallowed an investment tax credit and depreciation deduction taken in…