MEMORANDUM AND ORDER
TROUTMAN, District Judge.
Plaintiffs as attorneys-in-fact for Amedeo and Mary DiEdoardo allege that certain bank accounts maintained at the First National Bank of Bath (the Bank) were levied upon by the Government through its employees, revenue officers, George Jessup and George Whitehouse, and that the Bank improperly surrendered these bank accounts to the Government because the DiEdoardos owed no taxes to the Government at the time...
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