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U.S. v. MacELVAIN

Civ. A. No. 94-T-117-N.

858 F.Supp. 1096 (1994)

UNITED STATES of America, Plaintiff, v. Robert C. MacELVAIN, Defendant.

United States District Court, M.D. Alabama, Northern Division.

April 22, 1994.

Attorney(s) appearing for the Case

Kenneth E. Vines, Charles Redding Pitt, U.S. Attorney's Office, Montgomery, AL, Carol Koehler Ide, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Robert C. MacElvain, pro se.

MEMORANDUM OPINION

MYRON H. THOMPSON, Chief Judge.

In this lawsuit, plaintiff United States of America claims that defendant Robert C. MacElvain has illegally interfered with the administration of the federal internal revenue laws by filing false "common-law liens," "complaints," and "commercial notices," against an employee of the Internal Revenue Service (IRS) and against several contractors with the IRS. The United States seeks injunctive and declaratory...

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