MEMORANDUM OPINION AND ORDER
RENNER, Senior District Judge.
INTRODUCTION
Mary Joyce Thomson brings this action pursuant to 28 U.S.C. § 1346(e) and 26 U.S.C. § 7426 claiming that the Internal Revenue Service ("IRS") wrongfully levied upon certain of her real property.
Both parties subsequently moved for summary judgment on the issue of whether the levy was lawful. The Court
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