Mayer v. United States

Order1

WEINSTEIN, Judge.

This case is before the court on defendant’s motion pursuant to rule 12(b)(4) of the Rules of the United States Court of Federal Claims (“RCFC”) to dismiss plaintiffs’ complaint for failure to state a claim for which relief can be granted. This motion has been treated as a motion for summary judgment and is decided as provided in RCFC 56. See RCFC 12(b) (last sentence).

Plaintiffs contest the Commissioner of the Internal Revenue Service’s (IRS) denial of plaintiffs’ claim for a refund of income taxes and interest for the 1983, 1984, and 1985 tax years.

The only issue here…