Harvey et al v. Louisiana Department of Revenue et al

Filing 27

ORDER AND REASONS denying 6 Motion to Remand. Signed by Judge Susie Morgan on 3/2/2016. (cms)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF LOUISIANA
CYRIL J. HARVEY, JR.,
ET AL.,
Plaintiffs

CIVIL ACTION

VERSUS

NO. 15-5983

UNKNOWN AGENT OF THE
INTERNAL REVENUE SERVICE,
ET AL.,
Defendants

SECTION: “E”(5)

ORDER AND REASONS
Before the Court is a motion to remand this matter to the 24th Judicial District
Court for the Parish of Jefferson, State of Louisiana. 1 For the reasons that follow, the
motion is DENIED.
BACKGROUND
On October 15, 2015, Plaintiff Cyril J. Harvey and Doris D. Harvey (the “Plaintiffs”)
filed a Petition for Writ of Mandamus in the 24th Judicial District Court for Jefferson
Parish, Louisiana. 2 Plaintiffs named the following individuals and entities as Defendants:
(1) the Internal Revenue Service, through an unknown agent; (2) the Louisiana
Department of Revenue, through Secretary Tim Barfield; and (3) Jon Gegenheimer,
Jefferson Parish Clerk of Court and Recorder of Mortgages. 3 Plaintiffs seek an order, in
part, compelling the IRS to “furnish a verifiable tax return, verified and signed
assessments, [an] affidavit of the collector, [and] lawful notice of distraint and/or [an]
‘instrument’ substantiating a valid claim for years 2005 through 2013.” 4

R. Doc. 6.
See R. Doc. 1-2.
3 See generally R. Doc. 1-2.
4 R. Doc. 1-2 at 25.
1

2

1

Defendant, the Internal Revenue Service (the “IRS”), filed a Notice of Removal on
November 17, 2015. 5 The matter was removed pursuant to 28 U.S.C. §§ 1442 and 1446. 6
Plaintiffs now seek to remand the case to state court. 7
LAW AND ANALYSIS
Title 28, United States Code, Section 1442(a)(1) provides for the removal of an
action directed against “any officer (or any person acting under that officer) of the United
States or any agency thereof, in an official or individual capacity, for or relating to any act
under color of such office or on account of any right, title or authority claimed under any
Act of Congress for . . . the collection of the revenue.”
Plaintiffs’ state-court lawsuit names an unknown agent of the Internal Revenue
Service as a defendant. Moreover, Plaintiffs’ lawsuit relates to the collection of revenue,
as contemplated by section 1442(a)(1). Title 28, United States Code, Section 1442(a)(1)
clearly provides for the removal to federal court of such actions against officers, agents,
or agencies of the United States. This matter is properly in federal court. Plaintiffs’ motion
to remand is, as a result, DENIED.
New Orleans, Louisiana, this 2nd day of March, 2016.
______________________ _________
SUSIE MORGAN
UNITED STATES DISTRICT JUDGE

R. Doc. 1.
R. Doc. 1 at 1.
7 See generally R. Doc. 6.
5

6

2