Nuttelman v. Vossberg

Roy, Cecilia, Douglas and Dennis Nuttel-man appeal pro se from an order entered in the District Court1 denying their request for a restraining order for lack of subject matter jurisdiction. The Nuttelmans sought to restrain Dennis Vossberg and other government employees from collecting certain employment and withholding taxes until a final adjudication on the merits. We affirm.

The Nuttelmans own Nuttelman Pontiac, GMC, Inc., which ceased operations in 1980. Vossberg, an agent for the Internal Revenue Service, conducted an audit of the business in 1982. According to Vossberg’s report,…