Muhammed v. United States

OPINION

WIESE, Judge.

Plaintiff, a pro se litigant, sues here to recover federal excise taxes paid on inventory purchases of gasoline and diesel fuel that was later resold to a tax-exempt municipal entity. A refund is also claimed for excise taxes paid on fuel inventories that were lost to ground seepage due to the rupture of underground storage tanks following a prolonged period of heavy rain. The Government has moved for dismissal on the grounds that plaintiffs original filing does not constitute an informal refund claim sufficient to confer jurisdiction on this court, that the action is…