United States v. Marner

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF INDIANA SOUTH BEND DIVISION UNITED STATES OF AMERICA Plaintiff, v. CAUSE NO. 3:20-CV-876 DRL-MGG RAYMOND J. MARNER, Defendant. OPINION & ORDER On October 20, 2020, the government sued Raymond Marner for $564,108.96 in unpaid taxes and civil penalties from 2007 to 2012. About eight months later, Mr. Marner moved to dismiss the suit for want of subject matter jurisdiction. He says the government lacks authorization from the Secretary of Treasury to proceed against him. The court now denies the motion to dismiss. The court must have subject…