United States v. TAYLOR

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF NORTH CAROLINA UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) 1:21CV626 ) RALPH C. TAYLOR, JR., et al., ) ) Defendants. ) MEMORANDUM OPINION AND ORDER OSTEEN, JR., District Judge This is a tax collection case. Presently before the court are three motions to dismiss the Government’s Amended Complaint for failure to state a claim. (Docs. 36, 38, 40.) The Government has responded in opposition to the motions. (Doc. 43.) The three motions will be denied. I. FACTUAL BACKGROUND For purposes of a motion to dismiss, this court accepts…