Dockery v. United States Department of Treasury

MEMORANDUM OPINION

PAUL L. FRIEDMAN, District Judge.

This matter is before the Court on defendant’s motion to dismiss. The motion will be granted.

I. BACKGROUND

Plaintiff brought this action against the United States Department of the Treasury, Internal Revenue Service (“IRS”), pursuant to 26 U.S.C. § 7433 (“Section 7433”) alleging the unlawful collection of taxes for tax years ending December 31, 1994 and December 31, 2001. See Compl. at 1 & Ex. (Notices of Levy dated October 10, 2003 and December 2, 2006). 1 Upon receipt of the Notices of Levy, Chevy Chase Bank FSB issued cashier’s checks,…