Clavizzao v. United States

OPINION AND ORDER

KENNETH M. KARAS, District Judge:

Plaintiffs Thomas-Anthony Clavizzao and Susanna Armbruster, proceeding pro se, bring this action against the United States of America, Internal Revenue Service (“IRS”) and HSBC Bank, USA, N.A. (“HSBC”). Plaintiffs complain that the IRS placed liens on and levied money from their joint bank account and Mr. Clavizzao’s pension and Social Security checks, and that HSBC complied with these liens and levies. (Am. Compl. ¶ 2.)

Plaintiffs assert that the IRS acted without statutory or constitutional authority because, inter alia, taxation of income is…