Walby - CFC dismisses TP case without waiting for govt answer

[jcolvin2]

https://ecf.cofc.uscourts.gov/cgi-bin/s ... cv0873-4-0

[Famspear]

As the Court pointed out in footnote 6, even if Ms. Walby were a non-resident alien as she incorrectly claimed to be (i.e., even if she were neither a U.S. citizen nor a U.S. resident), she would still be subject to U.S. Federal income tax.

Even a non-resident alien who has never been a U.S. citizen and who has never even visited the United States can still be subject to the U.S. Federal income tax.

[notorial dissent]

Ah, the good old tried and true file an income tax issue with a side of sovcit goodness, works every time, EXCEPT WHEN IT DOESN'T, every time.

[The Observer]

In my layman's opinion, the CFC missed the big picture. They should have agreed that Ms. Walby was a nonresident alien, ask her if she had any visas or work permits that showed that the government had given permission for her to be here and, when she failed to produce such documents, turn her immediately over to DHS for deportation to North Korea via parachute.

[notorial dissent]

While I agree with your sentiments, courts in general seem to be deficient in the humor gene department. Alas.

[fortinbras]

The Court of Federal Claims is limited to the types of cases it may hear and a lawsuit for a tax refund -- not even mentioning a frivolous lawsuit with an absurd pretext for a tax refund -- is not among that limited range of cases. So the Court of Federal Claims could dump that case without waiting for the other side to respond.

[jcolvin2]

The Court of Federal Claims is limited to the types of cases it may hear and a lawsuit for a tax refund -- not even mentioning a frivolous lawsuit with an absurd pretext for a tax refund -- is not among that limited range of cases. So the Court of Federal Claims could dump that case without waiting for the other side to respond.

I am not exactly sure what you are trying to say here. Tax refund cases can be brought in either the federal district court or the Court of Federal Claims. While the majority of the CFC’s docket is government contract cases, there are a number of tax cases that get litigated there. I have filed a few myself on behalf of clients.

[Famspear]

[ . . . ] Tax refund cases can be brought in either the federal district court or the Court of Federal Claims. [ . . . ]

Ah yes, the modern-day descendants of the Tucker Act of 1887: 28 USC 1491(a) (subject matter jurisdiction of the Court of Federal Claims to hear Federal tax refund cases) and 28 USC 1346(a) (same, U.S. District Courts).