District Court, District of Columbia April 21, 2010, Civil Action 09-2376 (ESH) (McNeil v. Commissioner)

MEMORANDUM OPINION

ELLEN SEGAL HUVELLE, District Judge.

Plaintiff, Jerry P. McNeil, has two cases pending before this Court, both arising out of the Internal Revenue Service’s attempts to collect unpaid taxes and penalties by imposing tax levies against plaintiffs federal retirement annuity.