Addington v. United States

MEMORANDUM OPINION AND ORDER

GOODWIN, District Judge.

Pending before the Court is the motion for summary judgment filed by Defendant United States of America. For the reasons set forth below, the defendant’s motion for summary judgment is GRANTED.

I. Introduction

Plaintiffs, Arlie Chester and Rena Sue Addington, filed this action against the United States of America, the Department of Treasury, the Internal Revenue Service and Revenue Officer James Payton pursuant to 26 U.S.C. § 7433 for wrongful collection of taxes. Defendants IRS, Revenue Office, Payton and the Department of the Treasury were…