Confidential Informant v. United States

OPINION AND ORDER

HEWITT, Judge.

This matter comes before the court on the Motion of the United States to Dismiss the .Complaint (“Motion to Dismiss” or “Defendant’s Motion”) pursuant to Rules of the Court of Federal Claims (“RCFC”) 12(b)(1) and (4). Plaintiff alleges that he2 assisted the Internal Revenue Service (“IRS”) in the collection of taxes as a confidential informant. Plaintiff asserts that the reward he received did not constitute just compensation for the assistance he rendered.

In its Motion to Dismiss, defendant asserts that this court does not have jurisdiction to review the IRS’s…