Memorandum & Order
CARR, United States Magistrate Judge.
This is an action arising from a levy for taxes. The parties have consented to the entry of judgment by the undersigned pursuant to 28 U.S.C. § 636(c). Pending is defendant's motion to dismiss for lack of subject matter jurisdiction. For the reasons stated below, defendant's motion shall be denied.
"A court may dismiss a complaint only if it is clear that no relief could be granted...
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