Carlos v. New York State Dept. of Taxation

MINER, District Judge.

MEMORANDUM-DECISION and ORDER

I

Plaintiffs claim that an unlawful levy was made by the Government upon their property, cash in the sum of $593,080, and they seek to recover that property in this action. 1 Jurisdiction is founded upon 26 U.S.C. § 7426(a). Contending that the action is time-barred, defendant United States moves for dismissal of the amended complaint, pursuant to Rule 12(b) Fed.R.Civ.P., for lack of subject matter jurisdiction. 2 No papers in opposition to the motion have been filed. 3

II

According to the Government’s version of the events preceding seizure of…