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  5. 108 F.Supp.2d 1382 (2000)
 

LAWYERS TITLE INS. CORP. v. PHILLIPS

No. 5:99-CV-398-1 (DF).

108 F.Supp.2d 1382 (2000)

LAWYERS TITLE INSURANCE CORP., a Virginia Corporation Plaintiff, v. Arthur L. PHILLIPS and Phillips & Phillips, a Georgia General Partnership, Defendants. v. United States of America, through the Internal Revenue Service, et al., Third-Party Defendants.

United States District Court, M.D. Georgia, Macon Division.

April 10, 2000.

Attorney(s) appearing for the Case

Kenneth Lee Millwood, Mr., Atlanta, for Lawyers Title Insurance Corporation, plaintiff.

Arthur Leister Phillips, Macon, GA, for Arthur L. Phillips, Phillips & Phillips, defendants.

Melanie D. Wilson, Macon, GA, Janice Rovner Feldman, Dept. of Justice, Washington, DC, for Internal Revenue Service.

ORDER

FITZPATRICK, District Judge.

The Third-Party Defendant, the United States of America, has filed a motion to dismiss the Defendants' Third-Party Complaint because of an alleged failure to serve process in accordance with the Federal Rules of Civil Procedure (FRCP). In the alternative, the Government argues that the case should be dismissed on the basis of the Government's defense of Sovereign Immunity. The Defendants/Third-Party Plaintiffs contend...

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