ORDER
ALAIMO, Chief Judge.
This case is before the Court on the defendant's motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim upon which relief may be granted. For the reasons discussed below, the Court finds that it lacks jurisdiction over the plaintiff's claims and that this suit must, therefore, be dismissed.
On July 3, 1979, the Internal Revenue Service ("IRS") levied upon and removed $5,815.16 from a...
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