Douglas E. Cameron, II v. The Internal Revenue Service

I. DISCUSSION

Plaintiff originally filed his Complaint in Los Angeles County Superior Court asserting a claim against the Internal Revenue Service (“IRS”) and its agent Vincent Davis alleging that the IRS unlawfully imposed a tax lien on his property. The United States removed the action pursuant to 28 U.S.C. § 1442(a)(1), which authorizes the removal of civil actions against “[t]he United States or any agency thereof. . .”. The Court rejects Plaintiff's argument that the removal was untimely.

CV-90 (12/02) CIVIL MINUTES - GENERAL Initials of Deputy Clerk CB

Action.

Plaintiff named the IRS and one of its employees as defendants in this case. Federal agencies like the IRS may not be sued in their own name except to the extent Congress may specifically allow such suits. Blackmar v. Guerre, 342 U.S. 512, 514 (1952). Congress has made no provisions for suits against either the IRS or the Treasury Department, so these agencies are not proper entities for suit. See Pesci v. Internal Revenue Service, 67 F.Supp.2d 1189, 1195 (D.Nev.1999); Krouse v. United States Treasury Dep’t, 380 F.Supp. 219, 220 (C.D.Cal.1974). Where taxpayers are…