District Court, E.D. California January 28, 2005, CV F 04-6108AWILJO (Devries v. Internal Revenue Service)

MEMORANDUM OPINION AND ORDER DISMISSING PLAINTIFF’S PETITION FOR PROTECTION OF RIGHTS; etc.

ISHII, District Judge.

This is an action by plaintiff Mark C. Devries (“Plaintiff’) whose apparent purpose is to invalidate a tax lien or liens imposed by defendants Internal Revenue Service (“IRS”) and United States Department of the Treasury (collectively, “Defendants”) in connection with tax assessments