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WATTS v. I.R.S.

Civil Action No. 95-5437.

925 F.Supp. 271 (1996)

Michael H. WATTS and Barbara Watts, Plaintiffs, v. INTERNAL REVENUE SERVICE, J.J. Jennings, IRS District Director, IRS Revenue Officer L. Walling, and IRS Manager Ms. Cynthia Moody, Defendants.

United States District Court, D. New Jersey.

April 19, 1996.

Attorney(s) appearing for the Case

Michael H. Watts and Barbara Watts, Linden, NJ, pro se.

Faith S. Hochberg, United States Attorney, Susan C. Cassell, Assistant United States Attorney, Deputy Chief, Civil Division, Newark, NJ and Lawrence P. Blaskopf, Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendants.

OPINION

ORLOFSKY, District Judge:

Plaintiffs, Michael and Barbara Watts, acting pro se, filed this action against the Internal Revenue Service ("IRS") and J.J. Jennings, L. Walling and Cynthia Moody, all IRS employees, in their individual capacities. Plaintiffs seek relief from certain tax liens and tax levies, as well as other specified and unspecified damages.

Count 1 of plaintiffs' complaint seeks an order demanding that the IRS answer...

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