Delvecchio v. Smith

ORDER

DONALD L. GRAHAM, District Judge.

THIS CAUSE came before the Court on Respondent’s Motion to Dismiss [D.E. 5].

I. BACKGROUND

This action was initiated when pro se Petitioners filed an action in the Circuit Court of the Nineteen Judicial Circuit, In and For Martin County, Florida, seeking to have a federal tax lien placed by the Internal Revenue Service (“IRS”) removed from Petitioners’ property [D.E. 1]. The Respondent (“United States” or “Government”) removed the matter to this Court and has filed the instant Motion to Dismiss [D.E. 5]. 1 In that Motion, the Respondent asserts that…