Simmons v. United States

Tucker Act; 28 U.S.C § 1491; Pro Se Plaintiff; Motion to Dismiss; RCFC 12(b)(1); Tax Refund Claim; Full Payment Rule; Wrongful Levy Claim; 26 U.S.C. § 7426

OPINION AND ORDER

SWEENEY, Judge

Before the court is defendant’s motion to dismiss the complaint, filed pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”). Although not specifically pled as such, the pro se plaintiff in this case appears to seek a federal income tax refund as a result of the Internal Revenue Service’s (“IRS”) denial of claimed deductions for (1) ordinary and necessary business…