Buesing v. United States

OPINION

HORN, Judge.

The above-captioned case comes before the court on the defendant’s motion to dismiss pursuant to pursuant to Rules 12(b)(1) and 12(h)(3) of the Rules of the United States Court of Federal Claims (RCFC), and on the defendant’s motion for summary judgment and plaintiffs cross-motion for summary judgment pursuant to RCFC 56. The plaintiff filed a complaint against the United States which seeks to enforce an alleged settlement agreement between the plaintiff and the Internal Revenue Service, to have federal tax liens released, and to recover the net proceeds of $78,008.38 from…