MEMORANDUM OF DECISION AND ORDER
WILLIAM C. LEE, Chief Judge.
Defendant Internal Revenue Service ("IRS"), filed a Motion for Summary Judgment on March 31, 1998. Plaintiff, David E. Buckner ("Buckner"), proceeding pro se, responded on May 7, 1998. The IRS has elected not to reply. For the following reasons, the Defendant's Motion for Summary Judgment will be GRANTED.
I. Factual and Procedural Background
Buckner, pro se,...
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