MEMORANDUM OPINION AND ORDER
ASPEN, District Judge:
Plaintiffs Steven and Pamela Foster ("the Fosters") brought this action seeking to restrain the Secretary of the Treasury and the Commissioner of Internal Revenue from collection of approximately twelve thousand dollars in 1975 income taxes allegedly owed by the Fosters. The Fosters deny liability for the taxes and assert that the defendants have violated a number of their constitutional rights in the course...
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