PHILLIPS v. ONE (1) FRAUDULENT CLAIM(S) OF LEVY, (W.D.Ark. 2002)

JANET ANN PHILLIPS, injured party and Complainant; TYSON SHARED SERVICES, INC., Co-complainant and Joined Party; MARK PRYOR, OFFICE OF THE ATTORNEY GENERAL OF ARKANSAS, Plaintiff/Prosecutor; and TERRY JONES, OFFICE OF THE COUNTY/DISTRICT/STATE/ATTORNEY FOR THE CRIMINAL CIRCUIT COURT FOR WASHINGTON COUNTY, ARKANSAS, Plaintiff/Prosecutor PLAINTIFFS, v. ONE (1) FRAUDULENT CLAIM (5) OF LEVY; PAUL H. O’NEILL, THE OFFICE OF THE SECRETARY OF THE TREASURY OF THE UNITED STATES, Claimant/Respondent; and L.G. DOWD, DELEGATE OF THE SECRETARY, Lienor/Respondent, DEFENDANTS.

Civil No. 02-5145United States District Court, W.D. Arkansas, Fayetteville Division
September 4, 2002

ORDER
JIMM LARRY HENDREN, United States District Judge.

Now on this 4 day of September, 2002, comes on for consideration theUnited States of America’s Motion To Dismiss (document #3), and plaintiff’s Notice of Non-Acceptance of Removal And Petition To RemandCase Back To State Jurisdiction (document #6)

As to the motion to remand, which argues that this Court has no jurisdiction over the subject matter of the Complaint, the Court simply notes that plaintiff challenges the levy of a federal tax, a matter clearly raising federal jurisdiction. The motion to remand must therefore be denied.

As to the motion to dismiss, plaintiff makes no objection other than to claim that her name is misspelled because it is written in capital letters, a contention of which this Court takes no notice. There being no factual or legal opposition on the part of plaintiff to said motion, the Court finds that the motion to dismiss should be granted.

IT IS THEREFORE ORDERED that plaintiff’s Notice of Non-Acceptance OfRemoval And Petition To Remand Case Back To State Jurisdiction isdenied.
IT IS FURTHER ORDERED that the United States of America’s Motion ToDismiss is granted, and this matter is hereby dismissed withoutprejudice.