Diamond v. United States

Norman Douglas Diamond and his wife, Zaida Golena Del Rosario, (collectively, “Appellants”), acting pro se, appeal a decision of the United States Court of Federal Claims dismissing their claim for abatement of a 2008 Internal Revenue Service (“IRS”) fee for lack of subject matter jurisdiction, and granting the government’s motion for summary judgment that they were not entitled to a tax refund for 2006-2011 tax years. See Diamond v. United States, 115 Fed.Cl. 516 (2014) (“Claims Decision ”). Because the Court of Federal Claims did not err in its decision, we affirm.

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Norman Diamond…