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UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WISCONSIN
CODY SCHAAL, Plaintiff, v. UNITED STATES OF AMERICA, Defendant. Case No. 08-C-727

ORDER

Plaintiff brought this action against IRS official Michael Majewski alleging trespass and contract claims arising out of Majewski's appearance on Plaintiff's property to serve Plaintiff with a tax enforcement summons. The United States was substituted as a defendant, and it has now moved to dismiss. Plaintiff has not responded. For the reasons set forth below, the government's motion will be granted. The essence of Plaintiff's claim is that Majewski trespassed on Plaintiff's property while attempting to serve a summons. Plaintiff also maintained a sign on his property warning that unauthorized entry would cost the entrant a use fee of $5,000. He calls this sign a "private contract" and asserts that it is enforceable. Any claim for trespass against a United States official in the performance of his duties is barred by sovereign immunity. Although the Federal Tort Claims Act ("FTCA") provides some waivers of the government's immunity, these are not applicable here. It should go without saying that the United States would not voluntarily waive immunity for claims relating to its revenue

agents' ability to fulfill their standard duties, such as serving summons. This is reflected in the FTCA itself, which provides that the waiver of sovereign immunity does not apply to "[a]ny claim arising in respect to the assessment or collection of any tax...." 28 U.S.C.

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