District Court, D. Maryland January 7, 2002, JFM-94-3553 (Hunt v. United States)

MEMORANDUM

MOTZ, District Judge.

Plaintiffs remaining claims in this action are ones for knowing or negligent failure to release an improper lien under § 7432 of the Internal Revenue Code and for wrongful collection activities under § 7433 of the Code. The United States has moved for summary judgment. Plaintiff has responded to the motion. The motion will be granted.