Langley v. United States
16-206
| Fed. Cl. | Feb 3, 2017Background
- Pro se plaintiff Gina Langley sued the United States (IRS) in the Court of Federal Claims seeking income-tax refunds for tax years 2004, 2009, 2011, 2012, and 2013 and relief concerning title/escrow issues tied to an attorney's charging lien recorded during her Florida divorce.
- Ms. Langley previously litigated related matters in Florida state court (including a charging lien granted to her ex-husband’s attorney, Suzanne Green) and in the U.S. Tax Court (an innocent-spouse petition for 2004 and a CDP/collection proceeding for 2006, 2008, 2009, 2010).
- The IRS moved to dismiss under RCFC 12(b)(1) (jurisdiction) for most tax years and the property claims, and under RCFC 12(b)(6) (failure to state a claim) as to certain tax-year refund claims; the court treated one filing as a supplemental complaint.
- The court analyzed timeliness and jurisdictional prerequisites for refund suits (I.R.C. §§ 6511, 7422, 6532) and whether the Court of Federal Claims can adjudicate quiet-title or state-court lien disputes.
- The court granted dismissal for lack of jurisdiction as to tax years 2004, 2011, 2012, and 2013 (untimeliness/premature suit) and for all property claims (claims against private parties/state-court issues). The court denied the government’s 12(b)(6) attack on the 2009 claim but dismissed the 2009 claim sua sponte for lack of jurisdiction because the six-month statutory period had not elapsed when suit was filed.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Jurisdiction over 2004 refund claim | Langley seeks refund/innocent-spouse relief for 2004 | IRS: administrative refund claim was filed after I.R.C. §6511 deadline, so suit is barred under §§7422/6511 | Dismissed for lack of jurisdiction (untimely administrative claim) |
| Jurisdiction over 2009 refund claim | Langley filed Form 843 and sued in CFC for 2009 refund | IRS conceded jurisdiction but argued failure to state a claim; court must confirm jurisdiction | Court found suit premature under §6532 because six months had not elapsed when complaint was filed; dismissed for lack of jurisdiction (sua sponte) |
| Jurisdiction over 2011, 2012, 2013 refund claims | Langley sought refunds for these years (some tied to a 2010 amended return) | IRS: suits filed before six-month statutory waiting period/IRS decision, so suits premature under §§6532/7422 | Dismissed for lack of jurisdiction (premature/untimely) |
| Property/title/escrow claims against ex-husband and attorney Green | Langley asks court to remove ex-husband and Green from title and to recover escrow funds, alleges improper lien/taking | IRS (and court): Court of Federal Claims lacks jurisdiction over quiet-title or review of state-court actions against private parties; charging lien is a state-law issue | Dismissed for lack of jurisdiction (claims against private parties/state-court matters not within CFC jurisdiction) |
Key Cases Cited
- Jan's Helicopter Serv., Inc. v. Fed. Aviation Admin., 525 F.3d 1299 (Fed. Cir. 2008) (Tucker Act waiver requires separate source of substantive law for money damages)
- Fisher v. United States, 402 F.3d 1167 (Fed. Cir. 2005) (same principle regarding Tucker Act jurisdictional limits)
- Bell Atl. Corp. v. Twombly, 550 U.S. 544 (2007) (plausibility standard for failure-to-state-a-claim motions)
- Ashcroft v. Iqbal, 556 U.S. 662 (2009) (courts need not accept legal conclusions as true)
- Haines v. Kerner, 404 U.S. 519 (1972) (pro se complaints are liberally construed)
- Cent. Pines Land Co., L.L.C. v. United States, 697 F.3d 1360 (Fed. Cir. 2012) (jurisdiction generally determined at time of filing; limited circumstances allow supplementation)
- Sun Chem. Corp. v. United States, 698 F.2d 1203 (Fed. Cir. 1983) (timely, sufficient administrative refund claim is jurisdictional prerequisite to refund suit)