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DELVECCHIO v. SMITH

Nos. 07-14127-CIV, 07-14249-CIV.

590 F.Supp.2d 1378 (2008)

Joseph DELVECCHIO, and Carol Delvecchio, Petitioners, v. John SMITH, an agent of the Internal Revenue Service, Respondent. Joseph Delvecchio, and Carol Delvecchio, Petitioners, v. John Smith, an agent of the Internal Revenue Service, Respondent.

United States District Court, S.D. Florida, Ft. Pierce Division.

September 29, 2008.

Attorney(s) appearing for the Case

Joseph Delvecchio, Stuart, FL, pro se.

Carol Delvecchio, Stuart, FL, pro se.

Noticing Social Security US Attorney, Jonathan D. Carroll, Patrick J. Hannon, Rachael Amy Kamons, Thomas F. Koelbl, United States Department of Justice, Washington, DC, for Respondent.

ORDER

DONALD L. GRAHAM, District Judge.

THIS CAUSE came before the Court upon the Parties' Motions and Cross Motions for Summary Judgment [D.E. 23, 42, 45].

I. BACKGROUND

These matters were initiated when pro se Petitioners filed two separate actions seeking relief related to tax liens issued by the Internal Revenue Service ("IRS"). Petitioners...

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