Hoye

This action arises under the Internal Revenue Code, 26 U.S.C.A., and involves the right of the United States to proceed against a municipal corporation as an employer for the collection of unpaid revenues owed by a delinquent taxpayer who is also an employee of the municipal corporation.

The United States, not needing the aid of court procedure in such a circumstance, served a notice of levy and final demand upon the City of Los Angeles as the employer of a delinquent taxpayer for accrued wages due and owing by the city. In order to prohibit such action, the Controller of the City of Los An-geles brought a primary action for an injunction which also sought a declaratory Judgment to quash the notice of levy and final demand made upon the city. The United States then intervened as a party plaintiff against Dan O. Hoye, the Controller of the City of Los Angeles, and Richard A. Westberg, the delinquent taxpayer, as parties defendant, for the recovery of the monies alleged due under the Internal Revenue Code.

The motion by the United States to dismiss the complaint against it in the primary action was granted fey this court. This was done because the cause of action as stated in the…