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ALLEN v. INTERNAL REVENUE SERVICE COMMISSIONER

No. 1:08 CV 0632.

624 F.Supp.2d 689 (2008)

Charles T. ALLEN, Plaintiff, v. INTERNAL REVENUE SERVICE COMMISSIONER, et al., Defendants.

United States District Court, N.D. Ohio.

April 4, 2008.

Attorney(s) appearing for the Case

Charles T. Allen, pro se.

Alex T. Case, U.S. Department of Justice— Tax Division, Washington, DC, for Defendants.

MEMORANDUM OF OPINION AND ORDER

DAN AARON POLSTER, District Judge.

Charles T. Allen filed a pro se complaint in the Court of Common Pleas, Cuyahoga County, Ohio against the Internal Revenue Service Commissioner, "c/o Debra K. Hurst," and National City Corporation, "c/o Ann Cascioli." He alleged subject matter jurisdiction pursuant to Rule 4.3 of the Ohio Rules of Civil Procedure and § 5747.20 of the Ohio Revised Code. See Allen v. Internal...

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