Devries
Devries v. Internal Revenue Service
Opinion
Opinion
Ishii, J.
MEMORANDUM OPINION AND ORDER DISMISSING PLAINTIFF’S PETITION FOR PROTECTION OF RIGHTS; etc.
This is an action by plaintiff Mark C. Devries (“Plaintiff’) whose apparent purpose is to invalidate a tax lien or liens imposed by defendants Internal Revenue Service (“IRS”) and United States Department of the Treasury (collectively, “Defendants”) in connection with tax assessments pertaining to tax periods in 2000 and 2001. The operative pleading in this case in titled “Petitioner for Protection of Rights; for Compelling IRS to Follow Applicable Pre-Collection Revenue Law and Procedure; and Applicable Collection Law and Procedure; Set Aside All Acts of Defendant that were Without Personal Jurisdiction; Declare All Such Acts and Subsequent Act Null and Void, Without Legal Effect and Unenforceable.” The court and Defendants construe this pleading as the “Complaint.” In the present motion, Defen dants seek to substitute Unites States of America as the proper party defendant and to dismiss the Complaint with prejudice. This court has subject matter jurisdiction pursuant to 28 U.S.C., section 1346 (a). Venue is proper in this court.