Lyle v. Commodity Credit Corp.

MEMORANDUM AND ORDER

THEIS, District Judge.

Plaintiff seeks an injunction and declaratory judgment in this action against the Commodity Credit Corporation (“CCC”). Plaintiff claims that the CCC wrongfully turned over funds which the CCC owed him to the Internal Revenue Service in partial payment of plaintiff’s tax liability, which the plaintiff has not disputed in this case. In essence, the plaintiff invokes this court’s equitable jurisdiction for a determination that due to an technical error, plaintiff’s tax liability should be excused.

The defendant moved to dismiss, arguing several legal…