MEMORANDUM OPINION
LATCHUM, Chief Judge.
In each of these five consolidated cases, each of the plaintiffs, appearing pro se, has filed substantially identical complaints. Each complaint contains the conclusory allegations: (a) that the defendants, agents of the Internal Revenue Service ("IRS") of the United States, have made an erroneous levy upon the wages of the plaintiffs in an endeavor to collect income taxes, (b) that each plaintiff owed no tax...
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