In Steeves v. United States, (Fed. Cl., Sept. 7, 2021), the U.S. Court of Federal Claims denied a motion for reconsideration filed pro se in a case challenging the IRS's enforcement of tax liability against Camp Noble, Inc. (CNI). Petitioner claims that CNI is an integrated auxiliary of a church and that therefore the IRS lacks jurisdiction over it. The court previously dismissed the case because petitioner failed to comply with its instructions to join or substitute CNI as the real party in interest. In this decision, the court holds that plaintiff is merely reasserting arguments it previously made in the case.
