Thornburg v. Ball Memorial Hospital, Inc.

OPINION

FRIEDLANDER, Judge.

Karen J. Thornburg appeals the dismissal under Rule 12(B)(6) of the Indiana Rules of Trial Procedure of her complaint for damages against her employer, Ball Memorial Hospital (the Hospital). Thornburg presents several issues for review, one of which is dispositive of the appeal. That issue, restated, is:

Was the Hospital immune from liability pursuant to 26 U.S.C. § -6332(e) for surrendering Thornburg’s property upon receipt of a Notice of Levy from the Internal Revenue Service?

We affirm.

The facts are that on November 3, 1996, the Hospital received a Form 668-W(c)…