Mama's Enterprises, LLC v. United States

ORDER & REASONS

LYNWOOD SMITH, District Judge.

Plaintiffs, Mama’s Enterprises, LLC, and Mama’s Enterprises II, LLC, commenced this action against the United States, seeking to enjoin the Internal Revenue Service from levying monies owed to the plaintiff entities, and to recover compensation for the funds already levied. The action presently is before the court on plaintiffs’ motion for a temporary restraining order. The court held a hearing on the motion on June 6, 2012, at which the parties presented oral and documentary evidence. Upon consideration of the parties’ pleadings, briefs, evidence,…