Pace v. Platt

MEMORANDUM

COLLIER, District Judge.

I. Statement of Case

A. Background

Plaintiff DON H. PACE, a suspended Ohio attorney and perennial litigant (Doc. 30, Ex. A), proceeding pro se, and his wife, Plaintiff BONNIE L. PACE, also proceeding pro se, filed the instant complaint. Plaintiffs allege that, -without notice, Defendant LEONARD PLATT, an employee of the Internal Revenue Service (IRS) Criminal Investigation Division imposed an administrative control code 914 (Code 914) on Plaintiffs’ 1992, 1994, and 1995 federal income tax accounts, freezing the account activities (Doc. 1, ¶¶ 16, 55).- As a…