Vescuso

ORDER GRANTING DEFENDANTS’ MOTION TO DISMISS

INTRODUCTION

On February 21, 1995, the court heard the defendants’ motion to dismiss. Ed Veseuso, in pro per, participated telephonically, and George Hams participated telephonically on behalf of the defendants. Because the court finds sovereign immunity bars the claims, the court grants the defendants’ motion to dismiss.

BACKGROUND

In their motion to dismiss, the defendants assert the plaintiff initiated an action in the United States Tax Court seeking a redetermination of a proposed deficiency in his income taxes for the year 1991. The Tax Court dismissed the action because, after notification, the plaintiff filed to pay the filing fee. The IRS then made an assessment of a delinquent tax against the plaintiff, in the amount of $2,918, and demanded payment.

On April 6, 1994, the plaintiff mailed a cheek in the amount of $60 to the IRS. On April 8, 1994, defendant Jean Samuels, an employee of the IRS, sent the plaintiff correspondence acknowledging the receipt of the $60 and requesting the remainder of the balance due for the delinquent tax assessment.

On November 16, 1994, the plaintiff filed a form complaint in small claims…