The opinion of the court was delivered by: Jeanne E. Scott United States District Judge
JEANNE E. SCOTT, U.S. District Judge
This matter comes before the Court on Plaintiff Brian Hilvety's Motion to Remand (d/e 3) and the United States' Motion to Dismiss (d/e 5). For the reasons set forth below, the Motion to Remand is denied, and the Motion to Dismiss is allowed.
On June 11, 2008, Plaintiff Brian Hilvety filed this action in Illinois Circuit Court for Shelby County, Illinois. Notice of Removal (d/e 1), attached Complaint. The Complaint alleged that Defendants R.A. Mitchell and Arlie Alexander wrongfully recorded a Notice of Federal Tax Lien in the amount of $8,004.26, against Hilvety in Shelby County, Illinois. The Complaint alleged that:
On November 19, 2007, Defendant(s) R.A. Mitchell and Arlie Alexander, entered a document styled "notice of federal tax lien" purportedly under color of their official capacity under Article II Executive Power and authority and under the name of the Internal Revenue Service located in a United States Judicial District directing the deprivation of property of plaintiff in the amount of 8004.26.
The Complaint alleged that there was no judgment entered to support the lien, and thus, the lien was illegal and an unconstitutional denial of due process and deprivation of property. Complaint, ¶¶ 28-32. The Complaint further alleged that R.A. Mitchell and Arlie Alexander performed these acts in their individual capacities. Complaint, ¶ 33. The Complaint prayed that the court declare the Notice of Federal Tax Lien "be held invalid, illegal, unconstitutional, with direction to have the County Recorder remove said 'notice of federal tax lien' from the record ab initio." Complaint, at 6.
A copy of the Federal Notice of Tax Lien was attached to the Complaint as an Exhibit. Complaint, attached Federal Notice of Tax Lien. The Federal Notice of Tax Lien was signed by R.A. Mitchell for Arlie Alexander under the title Revenue Officer. The Federal Notice of Tax Lien was for 2003 income taxes in the amount of $8,004.26.
The Complaint was served on Arlie Alexander on July 9, 2008. The Complaint was not served on R.A. Mitchell, the United States Attorney General or the United States Attorney for the Central District of Illinois.
The Notice of Removal was filed on August 7, 2008, "by and on behalf of R.A. Mitchell, Arlie Alexander, and the United States of America." United States of America's Notice of Removal to the United States District Court for the Central District of Illinois (d/e 1) (Notice of Removal), at 1. The Notice of Removal stated that the action was removable pursuant to 28 U.S.C. § 1442(a)(1). The United States then filed, "on behalf of itself and its officers" a Motion to Dismiss. Motion to Dismiss (d/e 5), at 1.
Hilvety moves to remand. He asserts that this Court lacks removal jurisdiction. The Court disagrees. Section 1442(a)(1) states:
(a) A civil action . . . commenced in a State court against any of the following may be removed by them to the district court of the United States for the district and ...