Opinion
Case No.: 6:01-cv-1311-Orl-28KRS
December 17, 2001
Danny L. Evers, Deland, FL, for Plaintiff.
Cynthia Lewis Stier, U.S. Dept. of Justice, Tax Division, Washington, DC, for Defendant.
ORDER
This cause came on for consideration without oral argument on the Motion to Dismiss by Individually Named Defendants (Doc. No. 6, filed November 16, 2001) and Memorandum of Law In Support of Motion to Dismiss by Individually Named Defendants, With Exhibits A and B (Doc. No. 7, filed November 16, 2001). The individual defendants are Paul H. O'Neill, Office of the Secretary of Treasury of the United States, and Candace R. Donaldson, identified as Secretary O'Neill's delegate. Plaintiff has failed to file a response as required by Local Rule 3.01(b). The motion is granted.
Pursuant to section 731.21, Florida Statutes (2000), Plaintiff seeks to discharge two liens imposed by the Internal Revenue Service which are recorded in Volusia County, Florida. The Complaint also asserts that the individual defendants have committed a crime under section 731.21(3) by having filed fraudulent liens. However, a suit against federal employees in their individual capacity is tantamount to a suit against the United States. See Rosado v. Curtis, 885 F. Supp. 1538, 1542 (M.D. Fla. 1995),aff'd, 84 F.3d 437 (11th Cir. 1996). Because the United States has not expressly waived sovereign immunity, this court lacks subject matter jurisdiction and this case must be dismissed.
Accordingly, it is ORDERED as follows:
1. The Motion to Dismiss by Individually Named Defendants (Doc. No. 6) is GRANTED, and this case is DISMISSED.
2. All pending motions are DENIED as moot.
3. The Clerk is DIRECTED to close this case.
DONE and ORDERED.