Hansen v. United States

MEMORANDUM OPINION

SCHATZ, District Judge.

This case is an action originally brought by nineteen plaintiffs seeking preliminary and permanent injunctions against Internal Revenue Service (IRS) seizure of property owned by the plaintiffs to satisfy previously determined income tax deficiencies. Defendants collectively have filed a motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim upon which relief may be granted. After careful review of the briefs and other documents filed in support of and in opposition to such motion, the Court concludes the motion is…