MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge.
Defendants move to dismiss the above-captioned action on various grounds. For the reasons that follow, defendants' motion is granted.
BACKGROUND
Plaintiff, pro se, brings this action against the Collection Division of the Internal Revenue Service (the "IRS") and various IRS employees, alleging that the defendants placed an improper levy on her bank account and retirement income...
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