Prairie v. United States

OPINION

LYDON, Judge:

This case comes before the court, without oral argument, on defendant’s motion to dismiss.1 Defendant’s motion is grounded on the contention that plaintiff’s complaint is barred by the doctrine of res judicata.

Plaintiffs, appearing pro se, have filed a document, which has been treated as a complaint, that is most sketchy and somewhat unclear. As best the court can determine, the gist of this “complaint” challenges the validity of two levy (seizure) actions taken by the Internal Revenue Service (IRS) in furtherance of collecting from plaintiffs certain income taxes owed the…