Opinion
No. 02-60709-CIV-ZLOCH
July 1, 2002
ORDER
THIS MATTER is before the Court upon the Plaintiff, Joseph Earl's Objection To Removal, And Motion To Remand For Lack of Subject Matter Jurisdiction (DE 2). The Court has carefully reviewed said Objection and Motion and the entire court file and is otherwise fully advised in the premises.
The Court notes that the Plaintiff, Joseph Earl, filed an Amended Petition For Declaratory Judgment (DE 1, Ex. A) in state court on May 2, 2002, a copy of which was received by the Defendant, the Internal Revenue Service, on May 7, 2002. Pursuant to 28 U.S.C. § 1446(b), the Defendant timely removed the above styled cause to federal court. In his Objection and Motion, the Plaintiff contends that this Court lacks subject matter jurisdiction over the above-styled cause because his Amended Petition raises no question of federal law.
The Court notes that 28 U.S.C. § 1442 allows for the removal of any civil or criminal action against "[t]he United States or any agency thereof . . . ." 28 U.S.C. § 1442(a)(1). "The right of removal is made absolute whenever a suit in a state court is for any act under color of federal office, regardless of whether the suit could originally have been brought in federal court." Magnin v. Teledyne Continental Motors, 91 F.3d 1424, 1427 (11th Cir. 1996). Section 1442(a)(1) itself provides an independent basis for federal jurisdiction. Id. Therefore, the Plaintiff's Objection and Motion must be denied.
Accordingly, after due consideration, it is
ORDERED AND ADJUDGED that the Plaintiff, Joseph Earl's Objection To Removal, And Motion To Remand For Lack of Subject Matter Jurisdiction (IDE 2) be and the same is hereby DENIED.
DONE AND ORDERED in Chambers at Fort Lauderdale, Broward County, Florida.