Seff v. Machiz

THOMSEN, Chief Judge.

This is “an action for the cancellation of a tax lien filed by the United States”, in which jurisdiction is claimed under 28 U.S.C.A. § 2410. The sketchy complaint alleges that on 27 January 1956 plaintiff and the Commissioner of Internal Revenue entered into a compromise agreement under which the plaintiff agreed to pay the sum of $10,000 in settlement of his unpaid income taxes for the years 1941 to 1944, inclusive, including interest and penalties; that there is now due and owing on said compromise agreement $1,582.50, which plaintiff is prepared to tender to the…