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HUSEK v. I.R.S. OF U.S.

No. 91-CV-0444.

778 F.Supp. 598 (1991)

Vernon P. HUSEK, Plaintiff, v. INTERNAL REVENUE SERVICE OF the UNITED STATES of America, Defendant.

United States District Court, N.D. New York.

November 22, 1991.

Attorney(s) appearing for the Case

Vernon P. Husek, pro se.

Frederick J. Scullin, Jr., U.S. Atty. (James C. Woods, Asst. U.S. Atty., of counsel), Albany, N.Y., and Leslie Singer, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM-DECISION AND ORDER

McCURN, Chief Judge.

I.

INTRODUCTION

Plaintiff commenced this action on April 24, 1991, to challenge alleged procedural violations by the Internal Revenue Service ("IRS") in filing a notice of a federal tax lien against his property for failure to satisfy his federal tax liabilities. The United States has moved to dismiss the complaint for lack of subject matter...

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