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SMITH v. ROSSOTTE

No. 02-922-HU.

250 F.Supp.2d 1266 (2003)

Paula Rae SMITH Plaintiff, v. Charles O. ROSSOTTE, Commissioner, Internal Revenue Service, Dennis L. Paiz, Chief Examination Branch, Deborah S. Decker, Director, Ogden Customer Service Center, Mr. Parezek; Susan Meredith, Automated Collection Service, Fresno, Greenpoint Financial, Does 1-999, Defendants.

United States District Court, D. Oregon.

January 30, 2003.

Attorney(s) appearing for the Case

Paula Rae Smith, Portland, OR, Plaintiff, Pro Se.

Michael W. Mosman, United States Attorney, District of Oregon, Portland, OR, Jeremy N. Hendon, Trial Attorney, Tax Division, United States Department of Justice, Washington, DC, for Defendants Rossotte, Paiz, Decker, Parezek and Meredith.

HAGGERTY, District Judge.

This matter is before the court on defendants Rossotte, Paiz, Decker, Parezek, and Meredith's motion to dismiss (# 3). For the following reasons, defendants' motion is granted.

BACKGROUND

Plaintiff filed a petition to quash notice of levy issued by the Internal Revenue Service ("IRS") on April 27, 2002. Plaintiff challenges the procedural validity of a tax lien and seeks a release of the garnishment of her wages and a return...

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