Hill v. United States

26 U.S.C. § 6402 (reducing overpayments to cover outstanding liabilities); 28 U.S.C. § 1346; 31 U.S.C. § 3343 (check forgery insurance fund); 31 U.S.C. § 3716 (Treasury Offset Program); Pro Se; RCFC 56 (summary judgment).

MEMORANDUM OPINION AND FINAL JUDGMENT

BRADEN, Judge.

I. RELEVANT FACTUAL BACKGROUND. 1

Mark A. Hill (“Plaintiff’ or “Mr. Hill”) is seeking payment of his misappropriated 2007 tax refund cheek for $1,182.46, as well as interest, punitive damages, and a ruling exempting this payment from the Treasury Offset Program, established by 31 U.S.C. § 3716. Compl. 4-5; see also PI. Mot.…