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SMITH EX REL. K.M.J. v. U.S. GOVERNMENT

No. 1:10CV673.

KEVIN M. SMITH, for and on behalf of K.M.J. International, Inc., and KEVIN M. SMITH, Plaintiffs, v. U.S. GOVERNMENT; U.S. TREASURY DEPARTMENT; INTERNAL REVENUE SERVICE; NOREEN BAVARO, I.R.S. Agent; UNITED STATES OF AMERICA, Defendants.

United States District Court, M.D. North Carolina.

July 5, 2013.

Attorney(s) appearing for the Case

KEVIN M. SMITH, for and on behalf of K.M.J. International, Inc., Plaintiff, Pro Se.

KEVIN M. SMITH, Plaintiff, Pro Se.

U.S. GOVERNMENT, Defendant, represented by BRITTNEY N. CAMPBELL , U. S. DEPARTMENT OF JUSTICE.

UNITED STATES OF AMERICA, Defendant, represented by CLAIRE H. TAYLOR , U. S. DEPARTMENT OF JUSTICE.

MEMORANDUM OPINION AND RECOMMENDATION OF UNITED STATES MAGISTRATE JUDGE

JOE L. WEBSTER, Magistrate Judge.

Plaintiff Kevin M. Smith, proceeding pro se, filed this action against Defendants, the United States, the Treasury Department, the Internal Revenue Service ("IRS") and Noreen Bavaro, an IRS agent.1 (Docket Entry 2.) The case is presently before the court on Defendants' motion to dismiss. (Docket...

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