Brown v. United States

In the United States Court of Federal Claims No. 19-848 Filed: December 15, 2020 ) GEORGE P. BROWN, et al., ) ) Plaintiff, ) Taxpayer Signature Requirement; Waiver ) Doctrine; 26 U.S.C. § 7422; Treas. Reg. § v. ) 301.6402-2; 26 U.S.C. § 6061; 26 U.S.C. ) § 6065; Subject Matter Jurisdiction; THE UNITED STATES, ) RCFC 12(b)(1). ) Defendant. ) ) Kathryn Nicole Magan, Magan Law, PLLC, North Richland Hills, TX, for plaintiff. Courtney Metz Hutson, U.S. Department of Justice, Tax Division, Washington, DC, for defendant. OPINION AND ORDER SMITH, Senior Judge This matter is before the Court on…