Colvin v. United States

McMurray, Presiding Judge.

Plaintiff brought this action of garnishment, naming as defendant Ronald W. Pollner, and the "United States Government, Internal Revenue Service,” as garnishee, seeking to attach any moneys due the defendant to satisfy a child support obligation. Summons of garnishment was served on the Internal Revenue Service which did not file a timely answer. Default judgment was entered against the United States which subsequently filed its motion to set aside the default judgment. The default judgment was opened and the case dismissed for lack of jurisdiction of the subject…