Page:Hook v. United States.pdf/6

 ''Envtl. Coal. v. Wenker'', 353 F.3d 1221, 1227 (10th Cir. 2004). None of Ms. Hook’s arguments persuade us that the dismissal was in error.

Ms. Hook takes issue with the magistrate judge’s and Judge Moore’s refusal to follow what she claims was law of the case with regard to subject matter jurisdiction. Under 28 U.S.C. § 1346(a)(1), the Court of Federal Claims and the district courts have concurrent jurisdiction over civil actions "against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws." In Chief Judge Krieger’s order dismissing the original complaint with leave to amend, she stated that "[i]t appears from the Complaint that the majority of the claims asserted are the type that falls within [§ 1346(a)(1)]." Aplt. App. at 25. Judge Moore determined that the amended complaint and the government’s motion to dismiss it set forth substantial new evidence, and therefore the “new evidence” exception to the law-of-the-case doctrine applied. See Bishop v. Smith, 760 F.3d 1070, 1082, 1086 (10th Cir.) (stating that a court’s ruling on a legal issue "should govern the same issues in subsequent stages in the same case" subject to narrow exceptions, including the emergence of "new evidence"), cert. denied, 135 S. Ct. 271 (2014).

We conclude that, because Chief Judge Krieger’s jurisdictional ruling was interlocutory, the law-of-the-case doctrine is not applicable to it, and therefore Judge 6