Lizalek v. Internal Revenue Service

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN GARY C LIZALEK, Plaintiff, v. Case No. 22-cv-0714-bhl UNITED STATES OF AMERICA,1 Defendant. ______________________________________________________________________________ ORDER GRANTING MOTION TO DISMISS ______________________________________________________________________________ This case pits the doctrine of sovereign immunity against a purported sovereign citizen. Plaintiff Gary C. Lizalek—who identifies as a “bailment” created, owned, and controlled by the United States—seeks to quash a third-party summons issued by the Internal…