ZOLMAN v. USA, No. 1:2019cv01405 - Document 5 (Fed. Cl. 2019)

Court Description: UNREPORTED OPINION: Granting 4 Motion for Leave to Proceed in forma pauperis. The Clerk is directed to enter judgment. Signed by Senior Judge Loren A. Smith. (vds) Service on parties made.

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ZOLMAN v. USA Doc. 5 3Jn tbt Wnittb $)tatts Qtourt of $tbtral Qtlaitns No. 19-1405 Filed: September 20, 2019 ) ) ) ) ) ) ) CARY A. ZOLMAN, Plaintiff, V. ) THE UNITED STATES, Defendant. _ ______ ______ __ ) ) ) ORDER On September 12, 2019, plaintiff, proceeding prose, filed a complaint with this Court seeking monetary relief, as well as a motion to proceed informa pauperis. Plaintiff, a Texas resident, seeks $706,538.79 from the liens he alleges the Internal Revenue Service ("IRS") improperly placed on his property. As the Court understands the claim, plaintiff has not paid any money to the IRS, and the IRS placed the liens on plaintiffs property as a result of the unpaid taxes. This Court's authority to hear cases is primarily defined by the Tucker Act, which grants this Court subject matter jurisdiction over claims against the United States that are founded on a money-mandating source of law and that do not sound in to1t. 28 U.S.C. § 1491(a)(l). Upon sua sponte review, this Comt finds that plaintiffs allegations do not give rise to any cause of action over which this Comt has subject-matter jurisdiction. A requisite element of this Court's jurisdiction in tax refund cases is that the plaintiff seeking relief "must make full payment of the tax, penalties, and interest at issue." Fry v. United States, 72 Fed. Cl. 500, 510 (2006). As far as the Comt is aware, plaintiff has not paid any money to the IRS, let alone the full amount he allegedly owes. Thus, the Comt has no authority to decide plaintiffs case and must dismiss the complaint pursuant to Rule 12(h)(3) of the Rules of the Court of Federal Claims ("RCFC"). As plaintiff submitted a valid in Jonna pauperis application, plaintiffs Motion to Proceed In Forma Pauperis is hereby GRANTED. However, in consideration of the above, plaintiffs Complaint is DISMISSED pursuant to RCFC 12(h)(3). The Clerk is hereby directed to take the necessary steps to dismiss this case. IT IS SO ORDERED. /4~ Loren A. Smith, Senior Judge Dockets.Justia.com

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