Plant v. Internal Revenue Service

MEMORANDUM OPINION

DOWD, District Judge.

I. INTRODUCTION

Plaintiff Philip R. Plant, proceeding in a pro se fashion, filed this action challenging the levying of his wages for the purpose of collecting federal income tax. He named as defendants the Internal Revenue Service (hereinafter “United States”); 1 three IRS employees, F.M. Krauss, John Mazur and C. Ashley Bullard; his former employer, Morton International Industrial Coatings, and “J. Does.”

The Court granted Morton International’s motion to dismiss on July 30, 1996 (Docket No. 6). The remaining named defendants with the exception of Mazur,…