Jericho Painting & Special Coating, Inc. v. Richardson

MEMORANDUM OPINION

LAMBERTH, District Judge.

I. Introduction

This matter comes before the court on plaintiffs motions for a temporary restrain ing order and preliminary injunctive relief and defendant’s motion to dismiss. Plaintiff seeks to enjoin the Internal Revenue Service from proceeding with a forced sale of real property located at 4516- Cane Run Road, Louisville, Kentucky. Defendant contends that this court is without jurisdiction to hear this case. For the reasons discussed below, this court agrees.

A. Motion to Dismiss for Lack of Subject Matter Jurisdiction

When reviewing the adequacy of…