MICHAEL P. MILLS, District Judge
Defendant has moved to dismiss [2-1] this case on the basis of sovereign immunity, or in the alternative, on the ground that plaintiff has not exhausted his administrative remedies. Plaintiff has not responded to the motion. The court concludes that the motion is well taken and should be granted.
Plaintiff seeks a judgment against the United States because the IRS, inter alia, allegedly executed unlawful levies on plaintiff's wages and accounts in attempting to collect on unpaid taxes. The case, originally filed in Justice Court of Lowndes County, was removed to this court on June 7, 2004. Immunity of the United States is not waived in actions "arising in respect of the assessment or collection of any tax." 28 U.S.C. § 2680(c). See, National Commodity and Barter Ass'n et al v. Gibbs, 886 F.2d 1240, 1246 (10th Cir. 1989); Childress v. Northrop Corporation, 618 F.Supp.44, 48-49 (D.D.C. 1985). Because plaintiff's allegations relate to IRS efforts to collect his taxes by levy, the United States is immune from suit. See, United States v. Mitchell, 445 U.S. 535, 538 (1980).
Assuming arguendo that plaintiff has stated a cause of action under the Federal Tort Claims Act which provides a limited waiver of sovereign immunity, defendants' undisputed evidence indicates that no administrative FTCA claim was filed by or on behalf of John Spitzer. His claim, then, fails absent exhaustion of administrative remedies.
In light of the foregoing, it is hereby ordered that the motion to dismiss [2-1] is granted. A separate judgment will be entered this date, pursuant to Fed.R.Civ.P. 58. The government also seeks for this court to void a default judgment [3-1] entered by the Justice Court of Lowndes County. While it appears that this motion has merit, the court concludes that this motion is properly directed to the state court which entered the default judgment, and this motion will therefore be dismissed.
So ordered.