MEMORANDUM ORDER OF DISMISSAL
ZAMPANO, Senior District Judge.
Plaintiff David Edwin Edgerton, pro se, seeks the return of a $500 civil penalty plus interest imposed on him pursuant to 26 U.S.C. § 6682(a) (prohibiting filing of false information on income tax withholding forms). The penalty was collected through a levy placed on plaintiff's salary from defendant Rudy's Limousine Service ("Rudy's) by the Internal Revenue Service ("IRS"). Rather...
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