Widtfeldt v. United States

Pro Se Plaintiff; Subject Matter Jurisdiction; Failure to State a Claim; RCFC 12(b)(1); RCFC 12(b)(6); 26 U.S.C. § 6511; 26 U.S.C. § 7422(a); 26 U.S.C. § 7482(a)(1) Frivolous Complaint Filed by Suspended Attorney; History of Abuse of Court System; Costs to Defendant

OPINION AND ORDER

SWEENEY, Judge

Before the court is defendant’s motion to-dismiss plaintiffs pro se complaint for lack of subject matter jurisdiction and for failure to state a claim upon which relief can be granted pursuant to Rules 12(b)(1) and 12(b)(6), respectively, of the Rules of the United States Court of Federal Claims…