Matrix Development Corp. v. United States

DECISION AND ORDER

WARREN, Senior District Judge.

The plaintiffs in the above-captioned matter, Jim L. Mews and Mary Jo Mews (“Mews”) and Matrix Development Corporation (“Matrix”), have asserted claims against the United States under 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7433, to recover the damages they allegedly sustained when officers of the Internal Revenue Service (“IRS”) filed $884,922 tax liens against their properties in an effort to collect the delinquent tax liens owed by Levi R. Mews, Jim Mews’ father. Before this Court is the United States’ motions for dismissal, or in the…