Johnson v. Treasury Department

ORDER

CARNES, District Judge.

This case is presently before the Court on plaintiffs’ Motion for Preliminary Injunction [1], defendants’ Motion to Dismiss [8] and plaintiffs’ Motion to Substitute Parties [13].1 The Court has reviewed the record and the arguments of the parties and, for the reasons set out below, concludes that plaintiff’s Motion for Preliminary Injunction should be denied and defendant’s Motion to Dismiss should be granted. The Court also concludes that plaintiff’s Motion to Substitute Parties should be granted.

BACKGROUND

This case primarily involves a tax dispute. Individual…