UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF NEW YORK

________________________________________
)
WILLIAM M. GREENE and )
KAREN M. GREENE, )
)
Plaintiffs, )
) Case No. 1:08-cv-0280-LEK-DRH
v. )
)
INTERNAL REVENUE SERVICE, )
)
Defendant. )
_________________________________________ )

UNITED STATES’ RESPONSE TO PLAINTIFFS’ AMENDED MOTION

FOR PRELIMINARY INJUNCTIVE RELIEF

The United States of America, improperly named and sued as the Internal Revenue

Service (“IRS”), hereby submits its response to plaintiffs’ amended motion for preliminary

injunctive relief. The Court should deny plaintiffs’ amended motion for preliminary injunctive

relief because its has no jurisdiction to grant the requested relief.

On March 12, 2008, plaintiffs William M. Greene and Karen M. Greene filed a complaint

styled as a qui tam action asking the Court to order the IRS to cease and desist from any

collection activities against them, including releasing all notices of liens and levies, suspending

all audit activity and administrative, civil and criminal proceedings against them. The plaintiffs

also sought preliminary injunctive relief, which the Court denied in its May 16, 2008 order upon

determining that plaintiffs’ had “not established a likelihood of success on the merits of their

claim.” (Docket Entry No. 5.) On May 30, 2008, the plaintiffs filed an amended motion for

preliminary injunctive relief. (Docket Entry No. 10.)

 As stated in the government’s motion to dismiss, the Court lacks jurisdiction to hear the

plaintiffs’ claims, including the plaintiffs’ request for preliminary injunctive relief, because they

are barred inter alia by the doctrine of sovereign immunity and the Anti-Injunction Act. (See

Docket Entry No. 13.) Since plaintiffs are the taxpayers in this action, they cannot satisfy the

waiver provisions of 26 U.S.C. § 7426(a)(1) that allow for the a waiver of “sovereign immunity

for persons other than taxpayers to bring actions against the United States for wrongful levy.”

Hynard v. IRS, 233 F. Supp. 2d 502, 511 (S.D.N.Y. 2002). Moreover, the Anti-Injunction Act

permits the United States to assess and collect taxes without judicial intervention. Bob Jones

Univ. v. Simon, 416 U.S. 725, 736-37 (1974); Enochs v. Williams Packing & Navigation Co.,

370 U.S. 1, 7 (1962).

Accordingly, the Court should deny the plaintiffs’ amended motion for preliminary

injunctive relief.

Respectfully submitted,

GLENN T. SUDDABY
United States Attorney

/s/ Lisa L. Bellamy

LISA L. BELLAMY (514173)
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 55
Washington, D.C. 20044-0055
Telephone: (202) 307-6416
Facsimile: (202) 514-5238
E-mail: lisa.l.bellamy@usdoj.gov

-2-
 CERTIFICATE OF SERVICE

I CERTIFY that on June 17, 2008, I electronically filed the foregoing United States’

Response to Plaintiffs’ Motion for Preliminary Injunction with the Clerk of the Court using the

CM/ECF system. Notice of this filing will be sent by e-mail to all parties registered to receive

electronic notification. I have mailed by First Class United States mail, postage prepaid, the

foregoing document to the following non-CM/ECF participants:

William M. Greene
P.O. Box 279
Voorheesville, NY 12186

Karen M. Greene
P.O. Box 279
Voorheesville, NY 12186

Parties may access this filing through the Court's CM/ECF System.

/s/ Lisa L. Bellamy

LISA L. BELLAMY (514173)
Trial Attorney, Tax Division
U.S. Department of Justice
P.O. Box 55, Ben Franklin Station
Washington, D.C. 20044-0055
Tel.: (202) 307-6416
Fax: (202) 514-5238
e-mail: Lisa.L.Bellamy@USDOJ.gov