MEMORANDUM OPINION AND ORDER
FILIPPINE, District Judge.
This matter is before the Court on plaintiff's motion for a preliminary injunction to prevent the Internal Revenue Service from enforcing federal tax liens against her property. Plaintiff's argument is that the notices of tax deficiencies were not made in accordance with the provisions of 26 U.S.C. §§ 6212 and 6213, and that the assessments of tax deficiencies and subsequent levy action are...
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