Bloom v. United States

MEMORANDUM AND ORDER

KANE, District Judge.

Before the Court is Defendant’s motion for partial summary judgment. The motion has been fully briefed and is ripe for disposition. For the reasons set forth below, the motion is granted.

I. Background

On March 16, 1998, Plaintiffs Wade and Cindy Bloom filed a complaint seeking damages pursuant to 26 U.S.C. §§ 7432 and 7433 for the alleged improper failure of the Internal Revenue Service (“IRS”) to release two federal tax liens for federal employment and highway use taxes assessed by the IRS against Plaintiff Mr. Bloom in connection with his operation of…