MEMORANDUM OPINION AND ORDER
CARRIGAN, District Judge.
Plaintiff, Foster S. Wolfe, acting pro se, brought this action against the defendants, the United States Tax Court (the "Tax Court") and the Internal Revenue Service (the "IRS"). The United States appeared on behalf of the defendants and moved to dismiss the complaint for failure to state a claim, for lack of subject-matter jurisdiction, and for improper venue. Wolfe moved for default judgment. The issues...
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