Bergvinsson v. United States

ORDER GRANTING MOTION TO DISMISS

WEINBERG, United States Magistrate Judge.

This litigation arises from various actions taken by the Internal Revenue Service in an attempt to collect the tax liability of a corporation, Arctic Observer Corp. (“Arctic”). Plaintiff, an individual, alleges that he was President and 70 percent stockholder in Arctic. In his pro se complaint, he asserts -two tort claims against the United States, which is the sole defendant. He alleges that the IRS, in attempting to collect taxes owed by Arctic, wrongfully levied against various personal property which belonged to the…