Bay Savings Bank v. Internal Revenue Service

MEMORANDUM OPINION

SPENCER, District Judge.

In this action, plaintiff Bay Savings Bank, F.S.B. (“Bay Savings”), seeks, inter alia, an Order declaring void the sale of certain real property seized by defendant Internal Revenue Service (“IRS”) in connection with the collection of federal income tax liabilities of defendant Ellis D. Corbett, and/or an Order declaring that Corbett redeemed such property.

This matter is before the Court on defendant IRS’s motion, pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure, seeking dismissal of Counts One and Two of plaintiff Bay Savings’s…