McGraw v. United States

MEMORANDUM

LIMBAUGH, District Judge.

Plaintiffs, J.L. McGraw and LaNelie McGraw, were farmers until they liquidated their farm assets in 1979. After the liquidation, plaintiffs were assessed income taxes by the Internal Revenue Service (IRS). Due to their insolvency, plaintiffs were unable to pay. They filed this action, pro se, on February 6, 1990, alleging that the IRS violated their constitutional rights by “illegally and arbitrarily and capriciously” assessing a tax liability and subse*1333quently attaching a tax lien on their property.

Defendant moved to dismiss for improper service and for…