DELVECCHIO v. SMITH

No. 07-14249-CIV.

558 F.Supp.2d 1243 (2008)

Joseph DELVECCHIO, and Carol Delvecchio, Petitioners, v. John SMITH, an agent of the Internal Revenue Service, Respondent.

United States District Court, S.D. Florida, Ft. Pierce Division.

March 31, 2008.


Attorney(s) appearing for the Case

Joseph Delvecchio, Stuart, FL, pro se.

Carol Delvecchio, Stuart, FL, pro se.

Rachael Amy Kamons, Thomas F. Koelbl, United States Department of Justice, Washington, DC, for Respondent.


ORDER

DONALD L. GRAHAM, District Judge.

THIS CAUSE came before the Court on Respondent's Motion to Dismiss [D.E. 5].

I. BACKGROUND

This action was initiated when pro se Petitioners filed an action in the Circuit Court of the Nineteen Judicial Circuit, In and For Martin County, Florida, seeking to have a federal tax lien placed by the Internal Revenue Service ("IRS") removed from Petitioners...

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