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MONTIEL v. U.S.

No. 13-882T.

MARIA ESTHER MONTIEL, Plaintiff, v. UNITED STATES, Defendant.

United States Court of Federal Claims.

August 7, 2014.

Attorney(s) appearing for the Case

MARIA ESTHER MONTIEL, Plaintiff, represented by Patrick Wayne Martin , Procopio, Cory, et al..

USA, Defendant, represented by Jennifer Dover Spriggs , U. S. Department of Justice.

Patrick W. Martin , Procopio, Cory, Hargreaves & Savitch LLP, San Diego, California, for plaintiff. With him on the brief was Eric D. Swenson , Procopio, Cory, Hargraves & Savitch LLP, San Diego, California.

Jennifer Dover Spriggs , Attorney, Court of Federal Claims Section, Tax Division, United States Department of Justice, Washington, D.C., for defendant. With her on the briefs were Kathryn Keneally , Assistant Attorney General, Tax Division, and David I. Pincus , Chief, and Mary M. Abate , Assistant Chief, Court of Federal Claims Section, Tax Division, United States Department of Justice, Washington, D.C.

OPINION AND ORDER

CHARLES F. LETTOW Judge.

In this tax case, plaintiff Maria Montiel seeks to obtain a refund for her 2007 and 2008 federal income taxes, which she contends were erroneously collected from her by the Internal Revenue Service ("IRS"). Pending before the court is the government's motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the United States Court of Federal Claims ("RCFC").

BACKGROUND...

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