Wells v. United States ( 2022 )


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  •             In the United States Court of Federal Claims
    No. 21-2126
    Filed: February 3, 2022
    )
    CONNIE WELLS,                                   )
    )
    Plaintiff,               )
    )
    v.                                              )
    )
    THE UNITED STATES,                              )
    )
    Defendant.               )
    )
    ORDER
    Plaintiff Connie Wells, proceeding pro se, filed a complaint with this Court alleging,
    inter alia, that she is a sovereign citizen and is therefore “not subject to United States taxation for
    lack of jurisdiction.” Complaint at 1–2, ECF No. 1 [hereinafter Compl.]. On November 4, 2021
    and November 23, 2021, the Court ordered plaintiff to show cause as to why this Court has
    jurisdiction over her claims. See Show Cause Order, ECF No. 8. Plaintiff responded to the
    Court’s Order on December 9, 2021. See Plaintiff’s Response to Show Cause Order, ECF No.
    13 [hereinafter Pl.’s Resp.]. After careful review of plaintiff’s Complaint and Response to the
    Court’s Show Cause Order, the Court determines it does not have jurisdiction and therefore must
    dismiss the Complaint. See R. Ct. Fed. Cl. 12(h)(3).
    Plaintiff brings her claims under the Tucker Act, 
    28 U.S.C. § 1491
    . Pl.’s Resp. at 5. The
    Tucker Act grants the Court of Federal Claims subject-matter jurisdiction over claims brought
    against the United States that are grounded on a money-mandating source of law and do not
    sound in tort. 
    28 U.S.C. § 1491
    (a)(1). This includes claims against the United States for tax
    refunds. See Hinck v. United States, 
    64 Fed. Cl. 71
    , 74–76 (2005). If the Court “determines at
    any time that it lacks subject-matter jurisdiction,” it must dismiss the action. R. Ct. Fed. Cl.
    12(h)(3).
    Plaintiff has the burden of demonstrating that this Court has jurisdiction over her claims.
    See Reynolds v. Army & Air Force Exchange Serv., 
    846 F.2d 746
    , 748 (Fed. Cir. 1988). While
    pro se plaintiffs are given “leeway on procedural matters, such as pleading requirements,”
    McZeal v. Sprint Nextel Corp., 
    501 F.3d 1354
    , 1356 (Fed. Cir. 2007), this leniency does not
    lessen the plaintiff’s jurisdictional burden. See Ibrahim v. United States, 
    799 Fed. Appx. 865
    ,
    867 (Fed. Cir. 2020) (citing Kelley v. Sec’y, United States Dep't of Labor, 
    812 F.2d 1378
    , 1380
    (Fed. Cir. 1987)).
    Demonstrating this Court’s jurisdiction is generally a low bar. See, Columbus Reg’l
    Hosp. v. United States, 
    990 F.3d 1330
    , 1341 (Fed. Cir. 2021). Claims that are “factually
    frivolous,” however, fall outside of this Court’s jurisdiction. See, e.g., Spencer v. United States,
    
    98 Fed. Cl. 349
    , 356 (2011). These are claims supported by facts that are “clearly baseless,” or
    “rise to the level of the irrational or the wholly incredible.” 
    Id.
     Determining whether a claim is
    factually frivolous is within this Court’s discretion. See 
    id.
     (citing Denton v. Hernandez, 
    504 U.S. 25
    , 33 (1992)).
    Upon sua sponte review, the Court finds that plaintiff fails to plead a non-frivolous claim
    for relief. See Spencer, 98 Fed. Cl. at 356. The allegations asserted in plaintiff’s Complaint,
    including the claims that she is a sovereign citizen and “not subject to United States taxation,”
    fall into the category of “clearly baseless.” Id. In other words, plaintiff’s claims are “frivolous.”
    Id. Therefore, this Court does not have jurisdiction over plaintiff’s claims and must dismiss the
    Complaint.
    Accordingly, plaintiff’s Complaint is DISMISSED, sua sponte, pursuant to Rule
    12(h)(3) of the Rules of the United States Court of Federal Claims. The Clerk of Court is hereby
    directed to take the necessary steps to dismiss this matter.
    IT IS SO ORDERED.
    s/   Loren A. Smith
    Loren A. Smith,
    Senior Judge