Husek v. Internal Revenue Service of the United States

MEMORANDUM-DECISION AND ORDER

McCURN, Chief Judge.

I

INTRODUCTION

Plaintiff commenced this action on April 24, 1991, to challenge alleged procedural *600violations by the Internal Revenue Service (“IRS”) in filing a notice of a federal tax lien against his property for failure to satisfy his federal tax liabilities. The United States has moved to dismiss the complaint for lack of subject matter jurisdiction pursuant to Fed.R.Civ.P. 12(b)(1) or, in the alternative, for failure to state a claim pursuant to Fed.R.Civ.P. 12(b)(6). In addition, the United States has moved for a protective order staying…