Calhoun v. United States

OPINION

HORN, Judge.

This case is before the court on defendant’s motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim, pursuant to Rules 12(b)(1) and 12(b)(4) of the Rules of the United States Court of Federal Claims. Attempting to invoke the jurisdiction of this court, the pro se plaintiff challenges the actions taken by the Internal Revenue Service (IRS), including seizure of his assets for taxes not paid in 1979. Plaintiff seeks a refund of $787.48, plus $167.00 in interest, release of any and all liens against him, removal of all erroneous data…