MEMORANDUM
WALDMAN, District Judge.
I. Introduction
Plaintiffs assert claims for damages against the United States under the Internal Revenue Code, 26 U.S.C. §§ 7433 & 7432, for the allegedly improper tax sale of their property and failure to release tax liens filed by the Internal Revenue Service with two Pennsylvania county prothonotaries.
26 U.S.C. § 7433(a)...
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