MEMORANDUM AND ORDER
CARL O. BUE, Jr., District Judge.
This is a suit, pursuant to 26 U.S.C. §§ 6212(a), 6213(a), and 7421(a), in which plaintiffs seek to enjoin the Internal Revenue Service from prosecuting a levy for an alleged tax deficiency for 90 days or until the Tax Court has ruled on plaintiffs' petition for a redetermination of the deficiency. Jurisdiction is based on 28 U.S.C. § 1340...
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