Doyle v. United States

OPINION AND ORDER

GEORGE W. MILLER, Judge.

On January 5, 2009, plaintiff Cynthia D. Doyle, appearing pro se, filed her Complaint (docket entry 1) (“Compl.”) seeking a credit or offset from the Internal Revenue Service (“IRS”) for overpayment of federal taxes for the 2002 taxable year. Defendant filed a motion to dismiss the complaint for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the Court of Federal Claims (“RCFC”) or, in the alternative, for failure to state a claim upon which relief can be granted under RCFC 12(b)(6) (docket entry 6, May 6, 2009) (“Def.’s…