ORDER
OWENS, Chief Judge.
Plaintiff E.L. Fowler on July 6, 1987, commenced this civil action against the United States seeking a refund of $7,158.62 of income taxes illegally and erroneously collected through the seizure and sale of his properties. Since all civil and criminal cases in the Valdosta Division are and for years have been this judge's responsibility and since Mr. Fowler's attorney practices law in Valdosta and has represented Mr. Fowler in prior...
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