OPINION AND ORDER
WILLIAM C. CONNER, Senior District Judge:
This action was brought by plaintiff, the United States of America ("the Government") to enforce two tax levies against pro se Defendant Marlon Williams ("Williams"). We have jurisdiction pursuant to 28 U.S.C. §§ 1340 and 1345 and 26 U.S.C. §§ 7402 and 7403.
BACKGROUND
This action has its genesis in a consolidated tax return for the year 1991 filed...
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