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FREISTAK v. EGGER

Civ. A. No. 82-0995.

551 F.Supp. 238 (1982)

Daniel C. FREISTAK, Plaintiff, v. Roscoe L. EGGER, Jr., Commissioner, Internal Revenue Service, Defendant.

United States District Court, M.D. Pennsylvania.

October 13, 1982.

Attorney(s) appearing for the Case

Charles A. Glackin, Philadelphia, Pa., for plaintiff.

James J. West, Asst. U.S. Atty., Harrisburg, Pa., Beth A. Kaswan, Asst. U.S. Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

CALDWELL, District Judge.

Before us for disposition is defendant's motion to dismiss for lack of federal subject matter jurisdiction. For the reasons discussed hereinafter, the motion will be granted.

I. Background

The situation from which the current matter developed began on March 3, 1982, when the Internal Revenue Service (IRS) notified Daniel C. Freistak of a balance due immediately...

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