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SKRIZOWSKI v. U.S.

No. 02-426-JM.

292 F.Supp.2d 277 (2003)

Mitchell A. SKRIZOWSKI v. UNITED STATES of America

United States District Court, D. New Hampshire.

June 27, 2003.

Attorney(s) appearing for the Case

Aline H. Lotter, Elizabeth M. Lorsbach, Lotter & Bailin, PC, Manchester, NH, for Plaintiff.

Thomas P. Cole, US Department of Justice, Tax Division, Washington, DC, for Defendant.

ORDER

MUIRHEAD, United States Magistrate Judge.

Defendant moves to dismiss this action on the basis that plaintiff lacks standing to contest the filing of the nominee lien and that, if he has standing, he cannot show an abuse of discretion in the rendering of the administrative decision sought to be reviewed. Finding that plaintiff lacks standing, the court has no subject matter jurisdiction to consider the abuse of discretion issues.

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