LUMBARD, Chief Judge:
Richard Phillips appeals from a dismissal of his suit against the government for lack of subject matter jurisdiction. He brought the suit in the Southern District of New York to recover $680.94, which sum the District Director of the Internal Revenue Service had collected, pursuant to a notice of levy, from the New Rochelle Thermatool Corp. The levy was made in order to satisfy taxes owed by Ray Johnson, on the assumption that Thermatool owed...
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