Brach v. United States

OPINION ON MOTION TO DISMISS

FIRESTONE, Judge.

Pending before the court is the motion of the United States (“government” or “defendant”) to dismiss the pro se complaint of the plaintiff, Ernesto Brach (“Mr.Brach”), pursuant to Rule 12(h)(3) of the Rules of the United States Court of Federal Claims (“RCFC”) for lack of subject matter jurisdiction.1 In the alternative, the government moves for judgment on the pleadings on the grounds that the doctrine of res judicata bars the plaintiffs complaint. In his complaint, the plaintiff alleges that his tax refund claim was erroneously denied as untimely…