Walsh v. United States

OPINION

REGINALD W. GIBSON, Judge:

This is a pro se tax refund suit pursuant to which jurisdiction in this court is premised on the Tucker Act, Section 1491, Title 28 United States Code.

Defendant has moved to dismiss subject complaint on two grounds — (i) this court lacks jurisdiction over the subject matter in that plaintiff failed to file a claim for refund, and (ii) the complaint fails to set forth a claim upon which relief can be granted.

This court agrees with the defendant with respect to its initial position, does not reach defendant’s second position, and therefore dismisses the…