IDA v. Department of Treasury

MEMORANDUM AND ORDER

CROW, Senior District Judge.

This is a state quiet title action which was removed to the District Court for the District of Kansas by the defendant United States Department of Treasury on behalf of the Internal Revenue Service (“IRS”). (Dk.8). The IRS moves the court to either dismiss the plaintiffs’ claims against it or to grant summary judgment in the IRS’s favor. (Dk.24). Because the IRS submits facts beyond those alleged in the plaintiffs’ complaint and because the plaintiffs take no position as to the procedural posture of the motion, the court will treat and decide…