Mischo

MEMORANDUM AND ORDER

This is an action for declaratory relief and interpleader brought by The Equitable Life Assurance Society of the United States (hereinafter “The Equitable”) with respect to the disposition of certain annuity contracts originally issued to Defendant Eleanor M. Mischo and her deceased husband, James Mischo. The Internal Revenue Service (“IRS”) subsequently seized and sold those contracts in order to collect unpaid federal income taxes owed by Ms. Mischo. One of the annuities in question was sold to Defendant United- States of America (hereinafter “the United States”). The second contract was purchased by Defendant John C. Smith, Jr. The Equitable, through the present action, seeks a determination that the sale was invalid, that the annuity contracts were non-transferable, and that Ms. Mischo consequently remains them owner. By interpleading the funds in question, the Equitable further seeks determination from the Court on the ultimate disposition of proceeds from the annuities at issue.

The United States now moves for dismissal, pursuant to Federal Rule of Civil Procedure Rule 12(b)(1), of all claims against the government on grounds that this court lacks…