McNeil v. Commissioner

MEMORANDUM OPINION

ELLEN SEGAL HUVELLE, District Judge.

Plaintiff, Jerry P. McNeil, has two cases pending before this Court, both arising out of the Internal Revenue Service’s attempts to collect unpaid taxes and penalties by imposing tax levies against plaintiffs federal retirement annuity. Before the Court is the United States’ 1 motion to dismiss the complaint in the above-captioned matter for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(1) and plaintiffs motion to strike or quash defendant’s motion. For the reasons stated herein, defendant’s motion…