Richard L. Phillips v. United States

LUMBARD, Chief Judge:

Richard Phillips appeals from a dismissal of his suit against the government for lack of subject matter jurisdiction. He brought the suit in the Southern District of New York to recover $680.94, which sum the District Director of the Internal Revenue Sérvice had collected, pursuant to a notice of levy, from the New Rochelle Thermatool Corp. The levy was made in order to satisfy taxes owed by Ray Johnson, on the assumption that Thermatool owed this sum to Johnson. Phillips alleges that the sum was owed to him, not to Johnson, and that he is entitled to its return.

The…