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MURPHY v. I.R.S.

No. CIV.A. 03-02414(RCL).

362 F.Supp.2d 206 (2005)

Marrita MURPHY, et al. Plaintiffs, v. INTERNAL REVENUE SERVICE, et al. Defendants.

United States District Court, District of Columbia.

March 22, 2005.

Attorney(s) appearing for the Case

David K. Colapinto, Kohn, Kohn & Colapinto, P.C., Washington, DC, for Plaintiffs.

Pat S. Genis, US Department of Justice Tax Division, Washington, DC, for Defendants.

MEMORANDUM OPINION

LAMBERTH, District Judge.

This matter comes before the Court on the defendants' motion to dismiss for lack of jurisdiction over the Internal Revenue Service (IRS) as a proper party to this suit, as well as defendants' motion for summary judgment and plaintiff's cross motion for partial summary judgment. FED. R. CIV. P. 12(b)(2), FED. R. CIV. P. 56(c). The defendants move to dismiss...

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