Cadrecha v. United States

OPINION AND ORDER

GEORGE W. MILLER, Judge.

Plaintiffs, Robert N. and Cynthia Cadrecha, filed a complaint on March 9, 2011 claiming that they are owed a refund of $26,679 from the Internal Revenue Service (“IRS”) and petitioning the Court to determine their tax liability. See Compl. (docket entry 1). On June 20, 2011, defendant, the United States, filed a motion to dismiss (docket entry 11) pursuant to Rules 12(b)(1) and 12(b)(6) of the Rules of the Court of Federal Claims (“RCFC”). Defendant argues that plaintiffs’ claim is untimely because they filed their complaint in the United States Court…