OPINION
SUSAN H. BLACK, District Judge.
This is an action for declaratory and injunctive relief under the First Amendment. The complaint alleges subject-matter jurisdiction pursuant to 28 U.S.C. §§ 1331, 1346, and 2201.
I. The Factual Background
Plaintiff, John Wilkes, is an employee of the Jacksonville District of the Internal Revenue Service (hereinafter "IRS"). In August, 1980, Wilkes wrote a letter to the District Director...
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