In the United States Court of Federal Claims
NANNETTE L. CARLEY,
Plaintiff,
v. No. 24-1707T (Filed December 5, 2024) THE UNITED STATES,
Defendant.
Nannette L. Carley, Tomball, TX, pro se.
Eric J. Smith, Tax Division, United States Department of Justice, Washington, DC, for defendant.
OPINION AND ORDER Dismissing Complaint for Lack of Jurisdiction
SILFEN, Judge.
Nannette Carley, proceeding without an attorney, filed a complaint in this court alleging
that the federal government is defrauding her with false tax claims. She alleges that the government
has labeled her as seriously delinquent on tax payments, and because of that, the federal govern-
ment denied her a passport, liens were placed on her properties, and she cannot take out loans or
cash checks. The tax delinquencies Ms. Carley references appear to be state or local taxes, and the
liens were likewise imposed by state and local authorities. This court does not have jurisdiction
over suits against state or local government agencies or employees, and its authority over federal
tax claims is limited to requests for refunds of taxes already paid, rather than requests to cancel
taxpayers’ debts. The court also does not have jurisdiction over tort claims, so even if Ms. Carley
could prove allegations of fraud, this court cannot decide those claims. And the court cannot
1 address claims for non-monetary relief, such as any requests to undo the decisions about her pass-
port, bank account, or loan applications. The court thus dismisses Ms. Carley’s complaint sua
sponte under rule 12(h)(3) of the Rules of the Court of Federal Claims. The court grants Ms.
Carley’s motion to proceed in forma pauperis.
I. Background
Ms. Carley alleges that the government falsely determined that she owes $2.5 million in
estate taxes and has therefore placed liens on her properties. ECF No. 1 at 1-2. She alleges that the
liens on her properties have cost her the “sales of [her] properties and other losses in excess of $3
Million.” Id. at 2. She also alleges that, because of her tax bill, she cannot get a passport, open a
bank account, get a loan, or cash a check. Id. Ms. Carley states that four properties, including her
house, were seized and sold or scheduled for sale by local county authorities in Tomball and Mag-
nolia, Texas. ECF No. 2 at 3; ECF No. 1-1. She seeks $2.5 million in monetary relief (ECF No. 1-
1), a cancellation of all liens and debt, a letter of release “showing $0 balance” owed, and a letter
stating she is not “liable for any taxes of this type.” ECF No. 1 at 3.
II. Discussion
This court’s jurisdiction is primarily defined by the Tucker Act, which provides the court
with exclusive jurisdiction to decide specific types of monetary claims against the United States
“in cases not sounding in tort.” 28 U.S.C. § 1491(a)(1); Kanemoto v. Reno, 41 F.3d 641, 644 (Fed.
Cir. 1994). The Tucker Act provides this court with jurisdiction to decide “actions pursuant to
contracts with the United States, actions to recover illegal exactions of money by the United States,
and actions brought pursuant to money-mandating statutes, regulations, executive orders, or con-
stitutional provisions.” Roth v. United States, 378 F.3d 1371, 1384 (Fed. Cir. 2004).
A “plaintiff bears the burden of establishing subject matter jurisdiction by a preponderance
of the evidence.” Estes Express Lines v. United States, 739 F.3d 689, 692 (Fed. Cir. 2014). This
2 court has traditionally held the pleadings of a pro se plaintiff to a less stringent standard than those
of a litigant represented by counsel. Hughes v. Rowe, 449 U.S. 5, 9 (1980) (stating that pro se
complaints “however inartfully pleaded are held to less stringent standards than formal pleadings
drafted by lawyers” (marks omitted)). The court has therefore exercised its discretion in this case
to examine the pleadings and record “to see if [the pro se] plaintiff has a cause of action somewhere
displayed.” Ruderer v. United States, 188 Ct. Cl. 456, 468 (1969). Regardless, pro se plaintiffs still
have the burden of establishing the court’s jurisdiction by a preponderance of the evidence. See
Landreth v. United States, 797 F. App’x 521, 523 (Fed. Cir. 2020).
This court must dismiss an action if it “determines at any time that it lacks subject-matter
jurisdiction.” Rules of the Court of Federal Claims, Rule 12(h)(3); see also Steel Co. v. Citizens
for a Better Environment, 523 U.S. 83, 94 (1998) (“Jurisdiction is power to declare the law, and
when it ceases to exist, the only function remaining to the court is that of announcing the fact and
dismissing the cause.” (quotation marks omitted)). Therefore, even if not disputed by a party, the
court may challenge subject-matter jurisdiction on its own. Folden v. United States, 379 F.3d 1344,
1354 (Fed. Cir. 2004).
A. This court lacks jurisdiction over Ms. Carley’s complaint
Even liberally construed, this court does not have jurisdiction over Ms. Carley’s complaint.
This court only has jurisdiction over claims against the federal government. 28 U.S.C. § 1491.
“[I]f the relief sought is against others than the United States the suit as to them must be ignored
as beyond the jurisdiction of the court.” United States v. Sherwood, 312 U.S. 584, 588 (1941)
(citations omitted). The court lacks jurisdiction over state and local entities and people employed by
state and local entities. Curry v. United States, 787 Fed. App’x 720, 722-23 (Fed. Cir. 2019) (hold-
ing that the Court of Federal Claims lacks jurisdiction to hear cases asserted against states, locali-
ties, and employees of those governments in both their official and personal capacities). 3 Ms. Carley alleges that, because of the taxes she owes, local county officials in Texas, not
federal government actors, seized her properties. ECF No. 2 at 3. The court takes judicial notice
that Ms. Carley has filed lawsuits alleging that state and local actors seized her properties. See
Carley v. Tomball Independent School District, 2020 WL 2373768, *1 (S.D. Tex. Apr. 15, 2020)
(“Plaintiff filed this lawsuit … as a result of two state-court judgments that were entered against
her … [in] the 284th and 151st District Courts of Texas … [which] ordered that Defendant could
foreclose on various properties owned by Plaintiff in order to satisfy Plaintiff’s debt for unpaid
property taxes.”); see also Carley v. Saalwaechter, Inc., No. 09-21-00387-CV (Tex. App. Beau-
mont [9th Dist.] 2024) (finding that Ms. Carley had not redeemed her property from a tax foreclo-
sure sale under the Texas tax code).
And the taxes Ms.
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In the United States Court of Federal Claims
NANNETTE L. CARLEY,
Plaintiff,
v. No. 24-1707T (Filed December 5, 2024) THE UNITED STATES,
Defendant.
Nannette L. Carley, Tomball, TX, pro se.
Eric J. Smith, Tax Division, United States Department of Justice, Washington, DC, for defendant.
OPINION AND ORDER Dismissing Complaint for Lack of Jurisdiction
SILFEN, Judge.
Nannette Carley, proceeding without an attorney, filed a complaint in this court alleging
that the federal government is defrauding her with false tax claims. She alleges that the government
has labeled her as seriously delinquent on tax payments, and because of that, the federal govern-
ment denied her a passport, liens were placed on her properties, and she cannot take out loans or
cash checks. The tax delinquencies Ms. Carley references appear to be state or local taxes, and the
liens were likewise imposed by state and local authorities. This court does not have jurisdiction
over suits against state or local government agencies or employees, and its authority over federal
tax claims is limited to requests for refunds of taxes already paid, rather than requests to cancel
taxpayers’ debts. The court also does not have jurisdiction over tort claims, so even if Ms. Carley
could prove allegations of fraud, this court cannot decide those claims. And the court cannot
1 address claims for non-monetary relief, such as any requests to undo the decisions about her pass-
port, bank account, or loan applications. The court thus dismisses Ms. Carley’s complaint sua
sponte under rule 12(h)(3) of the Rules of the Court of Federal Claims. The court grants Ms.
Carley’s motion to proceed in forma pauperis.
I. Background
Ms. Carley alleges that the government falsely determined that she owes $2.5 million in
estate taxes and has therefore placed liens on her properties. ECF No. 1 at 1-2. She alleges that the
liens on her properties have cost her the “sales of [her] properties and other losses in excess of $3
Million.” Id. at 2. She also alleges that, because of her tax bill, she cannot get a passport, open a
bank account, get a loan, or cash a check. Id. Ms. Carley states that four properties, including her
house, were seized and sold or scheduled for sale by local county authorities in Tomball and Mag-
nolia, Texas. ECF No. 2 at 3; ECF No. 1-1. She seeks $2.5 million in monetary relief (ECF No. 1-
1), a cancellation of all liens and debt, a letter of release “showing $0 balance” owed, and a letter
stating she is not “liable for any taxes of this type.” ECF No. 1 at 3.
II. Discussion
This court’s jurisdiction is primarily defined by the Tucker Act, which provides the court
with exclusive jurisdiction to decide specific types of monetary claims against the United States
“in cases not sounding in tort.” 28 U.S.C. § 1491(a)(1); Kanemoto v. Reno, 41 F.3d 641, 644 (Fed.
Cir. 1994). The Tucker Act provides this court with jurisdiction to decide “actions pursuant to
contracts with the United States, actions to recover illegal exactions of money by the United States,
and actions brought pursuant to money-mandating statutes, regulations, executive orders, or con-
stitutional provisions.” Roth v. United States, 378 F.3d 1371, 1384 (Fed. Cir. 2004).
A “plaintiff bears the burden of establishing subject matter jurisdiction by a preponderance
of the evidence.” Estes Express Lines v. United States, 739 F.3d 689, 692 (Fed. Cir. 2014). This
2 court has traditionally held the pleadings of a pro se plaintiff to a less stringent standard than those
of a litigant represented by counsel. Hughes v. Rowe, 449 U.S. 5, 9 (1980) (stating that pro se
complaints “however inartfully pleaded are held to less stringent standards than formal pleadings
drafted by lawyers” (marks omitted)). The court has therefore exercised its discretion in this case
to examine the pleadings and record “to see if [the pro se] plaintiff has a cause of action somewhere
displayed.” Ruderer v. United States, 188 Ct. Cl. 456, 468 (1969). Regardless, pro se plaintiffs still
have the burden of establishing the court’s jurisdiction by a preponderance of the evidence. See
Landreth v. United States, 797 F. App’x 521, 523 (Fed. Cir. 2020).
This court must dismiss an action if it “determines at any time that it lacks subject-matter
jurisdiction.” Rules of the Court of Federal Claims, Rule 12(h)(3); see also Steel Co. v. Citizens
for a Better Environment, 523 U.S. 83, 94 (1998) (“Jurisdiction is power to declare the law, and
when it ceases to exist, the only function remaining to the court is that of announcing the fact and
dismissing the cause.” (quotation marks omitted)). Therefore, even if not disputed by a party, the
court may challenge subject-matter jurisdiction on its own. Folden v. United States, 379 F.3d 1344,
1354 (Fed. Cir. 2004).
A. This court lacks jurisdiction over Ms. Carley’s complaint
Even liberally construed, this court does not have jurisdiction over Ms. Carley’s complaint.
This court only has jurisdiction over claims against the federal government. 28 U.S.C. § 1491.
“[I]f the relief sought is against others than the United States the suit as to them must be ignored
as beyond the jurisdiction of the court.” United States v. Sherwood, 312 U.S. 584, 588 (1941)
(citations omitted). The court lacks jurisdiction over state and local entities and people employed by
state and local entities. Curry v. United States, 787 Fed. App’x 720, 722-23 (Fed. Cir. 2019) (hold-
ing that the Court of Federal Claims lacks jurisdiction to hear cases asserted against states, locali-
ties, and employees of those governments in both their official and personal capacities). 3 Ms. Carley alleges that, because of the taxes she owes, local county officials in Texas, not
federal government actors, seized her properties. ECF No. 2 at 3. The court takes judicial notice
that Ms. Carley has filed lawsuits alleging that state and local actors seized her properties. See
Carley v. Tomball Independent School District, 2020 WL 2373768, *1 (S.D. Tex. Apr. 15, 2020)
(“Plaintiff filed this lawsuit … as a result of two state-court judgments that were entered against
her … [in] the 284th and 151st District Courts of Texas … [which] ordered that Defendant could
foreclose on various properties owned by Plaintiff in order to satisfy Plaintiff’s debt for unpaid
property taxes.”); see also Carley v. Saalwaechter, Inc., No. 09-21-00387-CV (Tex. App. Beau-
mont [9th Dist.] 2024) (finding that Ms. Carley had not redeemed her property from a tax foreclo-
sure sale under the Texas tax code).
And the taxes Ms. Carley owes are not federal taxes. Ms. Carley sued the Commissioner
of Internal Revenue in federal tax court, and the court dismissed that suit because the court deter-
mined that the IRS had issued “no notice of deficiency, … no notice of determination concerning
collection action, … [nor] any other determinations … that would confer jurisdiction on the
Court.” Carley v. Commissioner of Internal Revenue, No. 132-19 (T.C. 2019). The tax collections
and seizures that Ms. Carley alleges may have been undertaken by state and local authorities, but
they were not undertaken by the federal government.
Notably, this court’s jurisdiction over federal tax claims is also limited to “civil action[s]
against the United States for the recovery of any internal-revenue tax alleged to have been errone-
ously or illegally assessed or collected.” Ibrahim v. United States, 112 Fed. Cl. 333, 336 (2013);
28 U.S.C. § 1346(a)(1). That is, the court’s jurisdiction is limited to cases in which the plaintiff is
seeking a federal tax refund on an amount already paid. Ms. Carley alleges that she is wrongly
accused of owing taxes, not that she has paid an unjustified tax. ECF No. 1.
4 This court also does not have jurisdiction over Ms. Carley’s broader allegation that the
government defrauded her. “Fraud … [is a] tort claim[] over which this Court lacks subject matter
jurisdiction.” Jackson v. United States, 162 Fed. Cl. 282, 293 (2022); see also Phu Mang v. United
States, 388 F. App’x 961, 963 (Fed. Cir. 2010) (treating a fraud claim as a tort). Tort claims are
outside this court’s jurisdiction. Rick’s Mushroom Service., Inc. v. United States, 521 F.3d 1338,
1343 (Fed. Cir. 2008) (“The plain language of the Tucker Act excludes from the Court of Federal
Claims jurisdiction claims sounding in tort.”); 28 U.S.C. § 1491(a)(1).
Finally, the court cannot address Ms. Carley’s allegations that she cannot obtain a passport,
bank account, or loan because she was listed as “seriously delinquent” based on the alleged tax
claims on her property. ECF No. 1 at 2. The court generally does not have jurisdiction over claims
for non-monetary relief. RadioShack Corp v. United States, 566 F.3d 1358, 1360 (Fed. Cir. 2009)
(The Tucker Act “gives the [Court of Federal Claims] authority to render judgment on certain
monetary claims against the United States”); Fisher v. United States, 402 F.3d 1167, 1173 (Fed.
Cir. 2005) (“[T]he absence of a money-mandating source [is] fatal to the court’s jurisdiction under
the Tucker Act.”).
B. Ms. Carley may proceed in forma pauperis
Under 28 U.S.C. § 1915, a litigant may move to proceed in forma pauperis, entitling her to
relief from the costs and fees associated with initiating a lawsuit. The court has discretion to grant
in forma pauperis status whenever it determines, based on the plaintiff’s submitted financial infor-
mation, that the plaintiff is unable to pay the filing fee. Brestle v. United States, 139 Fed. Cl. 95,
103 (2018); see also Colida v. Panasonic Corp. of North America, 374 F. App’x 37, 38 (Fed. Cir.
2010). The threshold to establish the need to proceed in forma pauperis is not high. Fiebelkorn v.
United States, 77 Fed. Cl. 59, 62 (2007); see also Adkins v. E.I. DuPont de Nemours & Co., 335
U.S. 331, 339-40 (1948). “[P]auper status does not require absolute destitution[;] the question is 5 whether the court costs can be paid without undue hardship.” Chamberlain v. United States, 655
Fed. App’x 822, 825 (Fed. Cir. 2016) (quotation marks omitted).
Ms. Carley states that she has been unemployed since 2013 and that her only source of
income has been “nominal” gifts and the sale of her household items. ECF No. 2 at 2. She states
that her monthly household and medical expenses amount to about $3,000 and that she often goes
without essentials such as medicine or food because her income usually cannot cover the costs. Id.
Ms. Carley has $59 in cash or savings. Id.
Ms. Carley’s disclosed financial circumstances fall within the range that has warranted in
forma pauperis status in other cases. For example, in Conner v. United States, No. 21-2057, 2022
WL 2231222 at *3 (Fed. Cl. June 21, 2022), aff’d, No. 23-1316, 2023 WL 5011753 (Fed. Cir.
Aug. 7, 2023), this court granted in forma pauperis status to a plaintiff who similarly had negligible
savings and had a monthly income that left more to cover her expenses than Ms. Carley. Ms. Carley
does not have a reliable income with which she can cover the court’s fee. See U.S. Court of Federal
Claims Schedule of Fees, United States Court of Federal Claims (eff. Dec. 1, 2023),
https://www.uscfc.uscourts.gov/sites/default/files/fee_schedule_20231201.pdf ($405.00 total fil-
ing fee). Ms. Carley has demonstrated that paying the filing fee would cause undue hardship.
III. Conclusion
For the reasons stated above, this Court grants Ms. Carley’s motion to proceed in forma
pauperis and sua sponte dismisses Ms. Carley’s complaint for lack of subject-matter jurisdiction.
The Clerk of the Court shall enter judgment accordingly.
IT IS SO ORDERED.
s/ Molly R. Silfen MOLLY R. SILFEN Judge 6