Plummer v. Massullo, No. 560598 (May 2, 2002)

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]

MEMORANDUM OF DECISION ON DEFENDANT'S MOTION TO DISMISS

In this case, the complaint alleges that an Internal Revenue Office placed a tax lien and levy on the real property and bank accounts of the defendant Massullo. It further alleges that shortly thereafter Massullo requested the plaintiffs assistance to clear the federal lien and levy and made an agreement with the plaintiff to repay the amount expended by the plaintiff along with interest of 19% per annum. The plaintiff paid the amount Massullo owed the IRS by a…