Coleman v. United States

• Court: United States Court of Federal Claims
• Decided: January 14, 2014
• Docket: 1:13-cv-00773
• Status: Unpublished

Opinion

oRlgltuAt lJn tbe @nitt! btattg @ourt of /e[erat @tsims No. 13-773 T (Filed January 14,2014) FILED SHARON D. COLEMAN, JAN 14 2014 Plaintiff, U,S. COURT OF FEDERALCLAIII/E

THE UNITED STATES, Defendant.

ORDER

on December 12,2013, the court ordered plaintiff to show cause why her suit should not be dismissed and directed her to file an amended complaint on or before January 13, 2014. See Doc. 7. While the court appreciates the fact that plaintiff sent correspondence to the court that was filed on January 14,2014' see boc. S, the content ofthut.o.t"tpondence fails to demonstrate that her case should remain pending.

The United States Court of Federal Claims has jurisdiction to "rendet judgment upon any claim against the united ,stafes founded either upon the 'Coistitution, or any Act of Congress or any regulation of an executive department, or upon uny .*pr.r, or implied contract with the United States, or for liquidated or unliquidated damages in cases not sounding in tort'" 28 U'S'C' $ 1a91(a)(l) (emphasis added). this jurisdictional grant covers some tax matters. See e.g., New yo* tife Ins. co. v. tJnited states, 118 F.3d 1553, 1558 (Fed. cir. 1997) (affirming this court's jurisdiction over federal tax refund cases)'

Although plaintiffs claim appears to involve an issue with her tax return, nothing in thJpapers she has submitted establishes that she has a claim against the united states. Even assuming that she has a claim against some person or entity for the mishandling or misappropriation of her tax refund, because that claim is apparently not against the united States, this court cannot review the matter further.

Plaintiff s case is dismissed for lack of jurisdiction' SO ORDERED.

Jarnds F. Merow Senior Judee