McLamb

ORDER DISMISSING PLAINTIFF’S COMPLAINT AGAINST INDIVIDUAL DEFENDANTS WITH PREJUDICE; DISMISSING WITHOUT PREJUDICE COMPLAINT AGAINST DEFENDANT UNITED STATES

I. INTRODUCTION

The court dismisses with prejudice Plaintiffs complaint against individual Defendants J. Long and C. Whitney, both IRS employees, because the United States is the only proper defendant in this action. The court dismisses without prejudice Plaintiffs complaint against Defendant United States for failure to complete service as required under the Federal Rules of Civil Procedure.

II. BACKGROUND

Plaintiffs filed this civil action on November 2, 1993. At that time, Plaintiff mailed a copy of its complaint to the Internal Revenue Service in Laguna Niguel, California. Plaintiff did not serve the Attorney General of the United States or the United States Attorney for the Southern District of California.

III. DISCUSSION

Plaintiffs complaint names two individual IRS Revenue Officers, C. Whitney and J. Long, as defendants. However, Plaintiff alleges that the action is a wrongful levy suit brought pursuant to 26 U.S.C. § 7426 . In such a suit, the United States is the only proper party. 26 U.S.C. § 7426 (1988).…