MEMORANDUM DECISION AND ORDER
SPATT, District Judge.
The plaintiff pro se, Paul Hynard ("the plaintiff"), commenced this action seeking to enjoin the Internal Revenue Service ("IRS") from collecting amounts assessed against him by the IRS for alleged deficiencies in his 1988 and 1989 tax payments. The IRS moves for summary judgment pursuant to Fed.R.Civ.P. 56. The IRS sets forth the following grounds supporting its motion: 1) the plaintiff...
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