LAMPON-PAZ v. THE UNITED STATES OF AMERICA

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW JERSEY : : Civ. No. 22-239 (KM) MANUEL LAMPON-PAZ, : : Plaintiff, : OPINION v. : : : THE UNITED STATES OF : AMERICA, UNITED STATES : DEPARTMENT OF JUSTICE, INTERNAL REVENUE SERVICE, : : : Defendants. : INTRODUCTION The plaintiff, Manuel Lampon-Paz, pro se,1 has brought this action seeking an injunction barring the Internal Revenue Service (“IRS”) from collections or levies “until the case is heard and reviewed by the proper courts and authorities.” (DE 1) The government has filed a motion to dismiss the complaint for lack of jurisdiction…