MEMORANDUM
MOTZ, District Judge.
Plaintiff's remaining claims in this action are ones for knowing or negligent failure to release an improper lien under § 7432 of the Internal Revenue Code and for wrongful collection activities under § 7433 of the Code. The United States has moved for summary judgment. Plaintiff has responded to the motion. The motion will be granted.
Plaintiff alleges that the improper liens were placed on his property...
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