ORDER
MALCOLM J. HOWARD, District Judge.
This matter is before the court on plaintiffs' motion for a temporary restraining order and defendant's motion to dismiss. Plaintiffs allege that the United States, through the Internal Revenue Service ("IRS"), now maintains a tax lien against certain real property owned by the plaintiffs. Plaintiffs seek an order restraining the United States from proceeding against their property. The United States filed a motion...
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