MEMORANDUM AND ORDER
JAMES R. MILLER, Jr., District Judge.
Plaintiff, John B. Rassa, filed this action pro se, seeking review of orders of defendant, the Internal Revenue Service (IRS) (Paper No. 1). Defendant has filed a Motion to Dismiss or for Summary Judgment (Paper No. 15), to which plaintiff has filed a Response (Paper No. 17). No hearing is necessary to decide the motion. Local Rule 6(G).
Plaintiff's petition seeks review of the orders...
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