Cherbanaeff v. United States

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS

FIRESTONE, Judge.

Pending before the court is the motion of the United States (“government”) to dismiss the complaint of the plaintiffs, Alex and Ann Chernabaeff1 (“the plaintiffs”), pursuant to *492Rule 12(b)(1) of the Rules of the United States Court of Federal Claims (“RCFC”) for lack of subject matter jurisdiction. In their complaint, entitled, “Complaint for Wrongful Levy by IRS,” the plaintiffs contend that the IRS violated various statutory and constitutional provisions when the IRS began levying the plaintiffs’ social security benefits to satisfy…