McNeil v. Commissioner of Internal Revenue

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) JERRY P. MCNEIL, ) ) Plaintiff, ) ) v. ) Civil Action No. 09-2376 (ESH) ) COMMISSIONER OF INTERNAL REVENUE, ) ) Defendants. ) ) MEMORANDUM OPINION Plaintiff, Jerry P. McNeil, has two cases pending before this Court, both arising out of the Internal Revenue Service’s attempts to collect unpaid taxes and penalties by imposing tax levies against plaintiff’s federal retirement annuity. Before the Court is the United States’1 motion to dismiss the complaint in the above-captioned matter for lack of subject matter jurisdiction pursuant to…