Beruflich Dokumente
Kultur Dokumente
Defendant.
DAVID R. HOMER
U.S. MAGISTRATE JUDGE
ORDER
commenced this action on March 12, 2008 by filing a complaint against defendant Internal
Revenue Service (IRS) seeking qui tam relief. Docket No. 1. In accordance with the
procedure in qui tam actions, the United States of America was given notice of the action to
determine whether it wished to intervene. Docket No. 12; see 31 U.S.C. § 3730(b)(2). The
United States failed to seek to intervene, the Greenes filed an amended complaint, and the
IRS moved to dismiss the amended complaint. Docket Nos. 6, 13. The motion to dismiss
remains pending as does the Greens’ motion for a preliminary injunction. Docket No. 10.
Presently pending before the undersigned is the Greenes’ motion to strike the notice
of appearance filed on behalf of the IRS by an attorney for the United States Department of
Justice (Docket No. 9) and to strike all pleading filed on behalf of the United States and the
IRS. Docket Nos. 14, 18. The IRS opposes the motion. Docket No. 16. In support of their
motion, the Greenes assert that because the United States has already been brought into
this action as a party plaintiff in their qui tam complaints, it cannot also defend the action.
Docket No. 14. The Greenes further assert that only the IRS is named as a defendant and
that the United States is not a party here in any event. First, while the Greenes commenced
this as a qui tam action, the United States has never acted to intervene and is not,
therefore, a party plaintiff here. Second, the IRS is an agency of the United States under
the Secretary of the Treasury. See 26 U.S.C. 7801(a)(1); see also McNeil v. United States,
78 Fed Cl. 211, 220-21 (Fed. Cl. 2007). A suit against the IRS is, therefore, a suit against
the United States. See Nassar v. United States, 792 F. Supp. 1040, 1043 (D. Minn. 1992);
see also Shanklin v. Fernald, 539 F. Supp. 2d 878, 884 (W.D. Tex. 2008). Thus,
representation of the IRS here by attorneys for the United States is proper. See 28 U.S.C.
§§ 515(a), 547.
Accordingly, finding that the notice of appearance filed by the attorney for the IRS
was proper and that all pleadings filed on behalf of the IRS and the United States were
ORDERED that the Greenes’ motion to strike the notice of appearance of the
attorneys for the IRS and all pleadings filed by those attorneys (Docket No. 14) is DENIED
in all respects.
IT IS SO ORDERED.