MEMORANDUM & ORDER
SEYBERT, District Judge.
Plaintiffs Ramon and Nazzari Hughes ("plaintiffs"), proceeding pro se, initiated these actions alleging that the Internal Revenue Service ("IRS") and its agents, particularly Lawrence R. Engel, have wrongfully levied on their bank account. Pending before the Court are defendants United States of America and the IRS's motion to dismiss these actions under Fed. R.Civ.P. 12(b)(1) and (6) for lack...
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