The opinion of the court was delivered by: NICKERSON
NICKERSON, District Judge:
The three plaintiffs, Mary Avdellis, Irene Giannakos, and John Giannakos brought this action in New York State Supreme Court, Kings County, against the three defendants, including Linda R. Rencs. On March 4, 1992, plaintiffs Mary Avdellis and Irene Giannakos were passengers in a motor vehicle operated by defendant Nasir Mahood, and alleged that they were injured when Mahood's vehicle and a vehicle operated by Ms. Rencs had an accident. John Giannakos, the husband of Irene Giannakos, alleged a claim for loss of consortium.
At the time of the accident Ms. Rencs was an employee of the Internal Revenue Service (IRS), and was acting within the scope of her employment. The United States therefore removed the action to this court. See 28 U.S.C. §§ 1441(a) and (b) and 2679(d).
The government has moved to substitute itself as defendant in place of Ms. Rencs and to dismiss plaintiffs' claims against it. Under the Federal Tort Claims Act (the Act) a suit against the United States is the exclusive remedy for persons with claims of damages resulting from the actions of federal employees performed within the scope of their employment. 28 U.S.C. § 2679(b)(1). Moreover, pursuant to 28 U.S.C. § 2679(d)(1), (2), upon certification that a federal employee was acting within the scope of her employment at the time of the incident upon which the claim arose, a civil action arising out of that incident is deemed an action against the United States and requires that the United States be substituted as sole defendant.
The government certified that Ms. Rencs was a government employee and was authorized to use the vehicle involved in the incident, and was acting within the scope of that employment. Accordingly the United States is the proper and exclusive party.
Mr. Giannakos has never filed a written claim with the IRS. His action is therefore barred under 28 U.S.C § 2401.
On April 23, 1993 Ms. Avdellis and Ms. Giannakos, by their attorney, mailed administrative claims within the two year period to the IRS. These claims were received on May 10, 1993 by the IRS Claims Manager, Office of Chief Counsel, Finance and Management, General Legal Services. He denied the claims on August 12, 1993 by letter sent by certified mail to the attorney for Ms. Avdellis and Ms. Giannakos. The attorney received the letter on August 19, 1993.
Both claims alleged personal injuries to the knee and back, and recited "no claim is being made for property damages" because the claimants were passengers in the vehicle involved in the accident.
The denials of the claims both read ...