MEMORANDUM ORDER
FISH, District Judge.
Factual Background
Plaintiffs bring this action, styled a Petition for Injunction and Determination of Income Tax, to enjoin defendants from continuing to levy against plaintiffs' property to satisfy a tax assessment for federal withholding taxes allegedly due from 1982 to 1984. Plaintiffs also seek the return of their property, including monies, already seized by defendants.
In their motion...
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