Davidson v. Commissioner

MEMORANDUM OPINION AND ORDER

HAIGHT, District Judge:

Plaintiffs Arthur and Ezeria Davidson bring this action against the United States, the Commissioner of the Internal Revenue Service, and Revenue Officer George Paterno to restrain the IRS from enforcing a levy on plaintiffs’ personal bank account on the ground that the actions of the IRS, through its agent Paterno, were racially motivated. Plaintiffs also seek actual and punitive damages. The case is presently before the Court on defendants’ motion to dismiss the complaint pursuant to Fed.R. Civ.P. 12(b)(1) and (6) for lack of subject matter…