MEMORANDUM OPINION AND ORDER
NEWBLATT, District Judge.
Plaintiff has filed this action challenging the legality of Internal Revenue Code § 6694(a) under the Fifth, Seventh, Eighth and Fourteenth Amendments to the United States Constitution. Defendant has filed a motion to dismiss; plaintiff has replied, and it is this motion which is presently before the Court.
Section 6694(a) of the Internal Revenue Code, 26 U.S.C. reads as follows:
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