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KENT v. NORTH CAROLINA DEPT. OF REVENUE

Civil Action No. 09-02430 (HHK).

716 F.Supp.2d 3 (2010)

C. Lynn KENT, Plaintiff, v. NORTH CAROLINA DEPARTMENT OF REVENUE, Defendant.

United States District Court, District of Columbia.

June 10, 2010.

Attorney(s) appearing for the Case

C. Lynn Kent, Sanford, NC, pro se.

David Dalton Lennon, Office of the Attorney General of N.C., Raleigh, NC, for Defendant.

MEMORANDUM OPINION

HENRY H. KENNEDY, JR., District Judge.

C. Lynn Kent, proceeding pro se, brings this action against the North Carolina Department of Revenue ("Department"). Kent charges the Department with unlawfully garnishing his wages based on his failure to pay state taxes. He seeks injunctive relief, a declaratory judgment, and damages. Asserting that this Court lacks subject matter jurisdiction over this action, the Department moves to dismiss...

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