MEMORANDUM OPINION AND ORDER
KANE, District Judge.
Petitioners in these two cases seek writs of mandamus ordering the respondent to cease all actions aimed at seizing property for an alleged tax deficiency. These actions followed respondent's letters informing petitioners of a notice of assessment and demand for payment of overdue taxes. The disputes here arise from the notices of deficiencies that respondent caused to be mailed to petitioners. Under 26...
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