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GALLO v. U.S., DEPT. OF TREASURY, I.R.S.

No. 95 Civ. 5394 (DAB).

950 F.Supp. 1246 (1997)

James GALLO, Plaintiff, v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States District Court, S.D. New York.

January 3, 1997.

Attorney(s) appearing for the Case

Rogovin Golub Bernstein & Wexler (Lori E. Arbetman, of counsel), New York City, for Plaintiff.

Mary Jo White, United States Attorney for the S.D. of New York (Glenn C. Colton, of counsel), New York City, for Defendant.

MEMORANDUM and ORDER

BATTS, District Judge.

Plaintiff brought this action seeking a permanent injunction from a pending levy on his bank account, issued by the Internal Revenue Service ("IRS"). Defendant has moved to dismiss Plaintiff's Complaint pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure, for lack of subject matter jurisdiction. For the reasons stated below, Defendant's motion to dismiss Plaintiff's Complaint for lack of subject...

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