Ferguson v. United States

Tax refund suit; RCFC 12(b)(1); Jurisdiction — tax jurisdiction is under 28 U.S.C. § 1492(a)(1) not 28 U.S.C. § 1346(a)(1); Statute of limitations in 28 U.S.C. § 6532(a)(1); Equitable tolling— RFI Holdings ; Motion to dismiss granted.

OPINION

ALLEGRA, Judge:

In this tax refund suit, plaintiffs, Lowell G. Ferguson and Xiomara Ferguson, seek to recover Social Security and Medicare taxes. See 26 U.S.C. §§ 3101-3128 (2012). Defendant seeks to dismiss the case for lack of jurisdiction under RCFC 12(b)(1). For the reasons that follow, the court GRANTS defendant’s motion.

In 2005, Delta Airlines filed…