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WALBY v. U.S.

2019-2406.

957 F.3d 1295 (2020)

Sharon M. WALBY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: April 29, 2020.

Attorney(s) appearing for the Case

Sharon M. Walby, Palms, MI, pro se.

Nathaniel Pollock , Tax Division, United States Department of Justice, Washington, DC, for defendant-appellee. Also represented by Arthur Thomas Catterall , Richard E. Zuckerman .

Before Newman, O'Malley, and Taranto, Circuit Judges.

Sharon M. Walby ("Walby") filed this action in the Court of Federal Claims ("Claims Court") on June 13, 2019, seeking a refund of federal income taxes withheld from her wages for the years 2014, 2016, 2017, and 2018. The Claims Court dismissed Walby's complaint sua sponte for failure to state a claim upon which relief...

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