DEL ELMER ZACHAY v. Metzger

BREWSTER, District Judge.

ORDER GRANTING MOTION TO DISMISS WITHOUT LEAVE TO AMEND

This matter came on regularly for hearing on defendants’ motions to dismiss. After careful consideration of the papers which have been filed, the Court hereby GRANTS defendants’ motions to dismiss without leave to amend.

I. Background

The gravamen of plaintiffs complaint is that his property was seized when an Internal Revenue Service Officer, defendant McArdle, levied on payments owing from defendant Reinhold Metzger (“Metzger”) to plaintiff for payment of back taxes. Pursuant to the tax levy, Metzger paid the IRS…