Falik v. United States

DOOLING, District Judge.

Defendant moves to dismiss, essentially on jurisdictional grounds, plaintiff’s action, brought to cancel the purported lien on plaintiff’s realty of certain tax penalties alleged to have been illegally assessed against plaintiff under 26 U.S. C.A. § 6672. The defendant’s contention is that the United States has not consented to such a suit and that, moreover, since it is necessarily an action for declaratory relief, general grants of jurisdiction are not available to plaintiff because 28 U.S.C.A. § 2201 forbids declaratory relief against the United States in tax…