Calmes v. United States

MEMORANDUM OPINION AND ORDER

KENDALL, District Judge.

This case is before the Court on several issues of law, there being no factual disputes between the parties. Having considered the briefing, the arguments of counsel and the applicable law, the Court determines that Plaintiffs declaratory judgment action must be DISMISSED with PREJUDICE. Plaintiffs motion for a permanent injunction against the United States’ wrongful levy will be GRANTED.

Background

This is a tax suit arising from the United States’ efforts to levy against plaintiffs husband’s alleged community property interest in plaintiffs…