MEMORANDUM OPINION
WATERS, Chief Judge.
The above captioned matters are three separate lawsuits filed by Edwin C. Udey. These three suits represent Mr. Udey's attempt to prevent the United States Internal Revenue Service from collecting taxes from him which it has determined to be due. Since the issues applicable to these three separate suits and the law to be applied in resolving these matters are similar, the Court will consider the matters together.<...
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