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  5. 943 F.Supp. 833 (1996)
 

PLANT v. I.R.S.

No. 5:96-CV-1236.

943 F.Supp. 833 (1996)

Philip R. PLANT, Plaintiff, v. INTERNAL REVENUE SERVICE, et al., Defendants.

United States District Court, N.D. Ohio, Eastern Division.

September 25, 1996.

Attorney(s) appearing for the Case

Philip R. Plant, Orrville, OH, pro se.

Kathleen L. Midian, Annette G. Butler, Office of U.S. Attorney, Cleveland, OH, S. Robert Lyons, Department of Justice, Tax Division, Washington, DC, for I.R.S.

Kathleen L. Midian, Emily M. Sweeney, Office of U.S. Atty., Cleveland, OH, S. Robert Lyons, Department of Justice, Tax Division, Washington, DC, for F.M. Krauss and C. Ashley Bullard.

Emily M. Sweeney, Office of U.S. Atty., Cleveland, OH, for John Mazur.

MEMORANDUM OPINION

DOWD, District Judge.

I. INTRODUCTION

Plaintiff Philip R. Plant, proceeding in a pro se fashion, filed this action challenging the levying of his wages for the purpose of collecting federal income tax. He named as defendants the Internal Revenue Service (hereinafter "United States");1 three IRS employees, F.M. Krauss, John Mazur and C. Ashley Bullard; his former employer, Morton...

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