MEMORANDUM DECISION AND ORDER
BENSON, District Judge.
Before the court is defendant's Motion to Dismiss. The Internal Revenue Service filed a "Notice of Levy of Wages, Salary, and Other Income" with plaintiff's employer in an effort to collect plaintiff's unpaid income taxes for 1987 and 1988. Plaintiff filed this suit against Timothy A. Towns, the IRS representative who signed plaintiff's Notice of Levy, to challenge the Internal Revenue Service's actions...
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