Crytser

MEMORANDUM ***

Nina Crytser appeals the district court’s order: (1) dismissing for lack of subject matter jurisdiction her action seeking damages for “wrongful levy”; and (2) dismissing for failure to state a claim her action seeking a refund from the Internal Revenue Service (“IRS”) of her payment of taxes her husband owed.

Nina Crytser brought this action against the United States alleging two alternative grounds for relief. She brought an action for wrongful levy under 26 U.S.C. § 7426 (a)(1), 2 claiming the IRS lien on the Crytsers’ residence amounted to a seizure of her property because the payment Nina Crytser made to the IRS to obtain discharge of the lien was “involuntary.” She also claimed damages in the alternative, *557 under 28 U.S.C. § 1846 (a)(1), 3 which in combination with 26 U.S.C. § 7426 (a)(4) 4 authorizes a third party who paid the taxes of another to obtain discharge of a lien to bring an action for refund on the ground the third party had an interest in the property the IRS placed a lien upon that was superior to the United States’ interest.

The district court dismissed Nina Cryt-ser’s wrongful levy action under Rule 12(b)(1) for lack of subject matter…