MEMORANDUM OPINION
WINNER, Chief Judge.
Plaintiffs seek injunctive relief against defendants acting in their capacity as representatives of the Internal Revenue Service attempting to collect unpaid taxes admitted to be owed by plaintiffs. This opinion will serve as the findings of fact and conclusions of law required by Rule 52, F.R.C.P.
This case will not go down in history as illustrative of the Internal Revenue Service's finest hour. Some of the...
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