Colon v. Strawberry (In re Strawberry)

ORDER ON INTERNAL REVENUE SERVICE’S MOTION TO DISMISS THE INTERPLEADER

LEWIS M. KILLIAN, JR., Bankruptcy Judge.

THIS MATTER came before the Court on Defendant Internal Revenue Service’s Motion to Dismiss the interpleader brought by the Sterling Mets, L.P. (the “Mets”). The Mets have named the Internal Revenue Service as a party in the interpleader, asserting that its sovereign immunity is waived pursuant to 28 U.S.C. § 2410(a)(5). After the hearing on December 13, 2011, additional briefs were requested from the parties on questions pertaining to sovereign immunity and subject matter…