Opinions

This morning, the Federal Circuit released three nonprecedential opinions, one Rule 36 judgment, and one errata. All three opinions come in pro se appeals of decisions of the Court of Federal Claims. Here are the introductions to the opinions and links to the judgment and errata.

Ananiades v. United States (Nonprecedential)

Constantine S. Ananiades appeals a United States Court of Federal Claims order denying his renewed motion for relief from judgment under Rule 60(b)(6). We affirm.

Williams v. United States (Nonprecedential)

The Internal Revenue Service determined that Geoffrey Williams owed income taxes for tax years 2006 and 2010, plus interest and penalties, and it levied on his bank account to satisfy the obligations in part. Mr. Williams, after unsuccessfully challenging the levy in an IRS administrative hearing, paid the unpaid assessed amount, and he then sent the IRS letters asserting that he owed no tax for the relevant years and demanding a full refund. The IRS requested that he submit the demands in the proper format. Mr. Williams thereupon brought suit in the United States Court of Federal Claims (Claims Court), alleging entitlement to a refund pursuant to 26 U.S.C. [I.R.C.] § 7422 and to damages for violations of I.R.C. § 7433. The government moved to dismiss the complaint for lack of subject-matter jurisdiction, and the Claims Court granted the motion. Mr. Williams appeals. We affirm for the reasons discussed below.

Golden v. United States (Nonprecedential)

Larry Golden appeals a decision of the U.S. Court of Federal Claims dismissing his complaint and denying his motion for disqualification. Golden v. United States, No. 25-1019C, 2025 WL 2542073 (Fed. Cl. Sep. 4, 2025) (“Order”). For the reasons set forth below, we affirm.

Rule 36 Judgment

Errata