Tuttle v. Lee, 425 P.3d 998

In 2007 the IRS recorded a Notice of Federal Tax Lien (NFTL) against Terrance Tuttle's Laramie County real property; the NFTL remained on record and impeded refinancing.
Over the following decade Tuttle repeatedly asked the county clerk (then Lathrop) to remove the NFTL; the clerk said removal required a court order.
In April 2017 Tuttle sued the succeeding county clerk (Debra Lee) seeking a declaratory judgment that the NFTL was invalid and an order directing the clerk to remove it from the property record.
The complaint did not allege the NFTL lacked the statutory certification required by Wyoming law or that the clerk failed to follow recording procedures.
The clerk moved to dismiss under W.R.C.P. 12(b)(6); the district court dismissed, finding the claim time-barred and, alternatively, that the clerk had a mandatory duty to record properly certified federal liens and lacked authority to declare or remove liens on substantive grounds.
Tuttle appealed; the Wyoming Supreme Court affirmed dismissal on the ground the complaint failed to state a cognizable claim against the county clerk.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether the district court erred in dismissing under W.R.C.P. 12(b)(6)	Tuttle asked the clerk to perform a ministerial act: record a judgment or declaration that the NFTL is invalid and remove it	Clerk argued she had no authority to adjudicate or remove an NFTL; she must record properly certified federal liens and cannot question underlying validity	Court held dismissal proper: complaint failed to state a claim because clerk lacked statutory authority to declare or remove an NFTL absent procedural defects in the lien's certification

Davis v. State, 910 P.2d 555 (Wy. 1996) (standards for reviewing Rule 12(b)(6) dismissal)
Herrig v. Herrig, 844 P.2d 487 (Wyo. 1992) (accept complaint allegations as true and sustain dismissal only when no facts could entitle plaintiff to relief)
Feltner v. Casey Family Program, 902 P.2d 206 (Wyo. 1995) (dismissal proper when complaint shows on its face plaintiff not entitled to relief)
Rissler & McMurry Co. v. State, 917 P.2d 1157 (Wyo. 1996) (procedural standards cited for dismissal review)
In re RB, 294 P.3d 24 (Wyo. 2013) (county officers have only powers granted by statute; cannot act beyond statutory authority)
In re LePage, 18 P.3d 1177 (Wyo. 2001) (statutory use of "shall" denotes mandatory duties and absence of discretion)