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LUDVIGSON v. U.S.

Civil Action No. 07-652(RMC).

525 F.Supp.2d 55 (2007)

Joseph P. LUDVIGSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

November 27, 2007.

Attorney(s) appearing for the Case

Joseph P. Ludvigson, C/O General Delivery, Effingham, IL, pro se.

Beatriz T. Saiz, U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

ROSEMARY M. COLLYER, District Judge.

Plaintiff Joseph P. Ludvigson, proceeding pro se, is suing the `United States under 26 U.S.C. § 7433 ("Section 7433"). He alleges that the Internal Revenue Service ("IRS") conducted an unauthorized collection of his personal property. Before the Court is Defendant's Rule 12(b)(1) motion to dismiss for lack of subject matter jurisdiction...

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