White v. United States

MEMORANDUM OPINION AND ORDER

BAUER, District Judge.

This cause comes on the defendants motion to dismiss the complaint.

This is an action for an interlocutory and permanent injunction restraining the enforcement of the levy of a jeopardy assessment provided for under 26 U.S.C. § 6862(a) and to restrain the collection of the Federal tax claimed to be due and owing on the grounds that the asserted assessment is allegedly excessive, arbitrary, capricious, without factual foundation, and based on illegally obtained evidence. The plaintiffs also seek a declaratory judgment pursuant to 28 U.S.C. §…