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KARNS v. DIX

Civ. No. 04-5031-KES.

394 F.Supp.2d 1102 (2005)

Gerald L. KARNS, Plaintiff, v. Mike J. DIX and Thomas A. Wolden, Defendants.

United States District Court, D. South Dakota, Western Division.

February 1, 2005.

Attorney(s) appearing for the Case

Gerald L. Karns, Spearfish, SD, pro se.

Diana J. Ryan, Rapid City, SD, Gregory E. Van Hoey, Washington, DC, for Defendants.

ORDER GRANTING MOTION TO DISMISS

SCHREIER, District Judge.

Defendants, Mike Dix and Thomas Wolden, move to dismiss. Plaintiff, Gerald Karns, opposes the motion. Defendants' motion to dismiss is granted.

BACKGROUND1

Karns received a final notice of intent to levy and notice of right to a hearing under Internal Revenue Code (IRC) §§ 6330 and 6331 from the Internal Revenue Service (IRS) on August...

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