Citation Codes Equivalent Citations citation codes Docket Number No. C03-5333 RBL Judges Ronald B. Leighton Acts Internal Revenue Code — Procedure And Administration — Judicial Proceedings — Proceedings By Taxpayers And Third Parties — Prohibition Of Suits To Restrain Assessment Or Collection See more information ... Smart Summary Please sign up to generate summary. TED L. HUNT, Plaintiff v. HENRY MURPHY, Defendant ORDER GRANTING FEDERAL DEFENDANT'S MOTION TO DISMISS RONALD B. LEIGHTON, District Judge This matter comes before the Court on defendant's Motion to Dismiss pursuant to Fed.R. CIV. P. 12 for lack of subject matter jurisdiction and for failure to state a claim. Plaintiff has alleged causes of action for abuse of process and unlawful debt collection against defendant, Internal Revenue Service employee Henry Murphy. Plaintiff also has sought injunctive relief from abuse of process and unlawful debt collection. Because defendant Murphy was acting in his official capacity as an IRS employee, this action is deemed to be against the United States. See Gilbert v. DaGrossa, 756 F.2d 1455, 1458-61 (9th Cir. 1985). Absent an unequivocally expressed waiver, sovereign immunity is a jurisdictional bar to suit against the United States. Russell v. United States Dep't of the Army, 191 F.3d 1016, 1019 (9th Cir. 1999). In this case, plaintiff has failed to provide any statutory authority for waiver of sovereign immunity. As such, his claims for abuse of process and unlawful debt collection should be dismissed. Also, plaintiffs claims for injunctive relief should be dismissed. Pursuant to 26 U.S.C. § 7421(a), suits to restrain assessment or collection of tax are prohibited. For all of the foregoing reasons, defendant's Motion to Dismiss is GRANTED. (Dkt#7)