MEMORANDUM OPINION AND ORDER REGARDING DEFENDANT'S MOTION TO DISMISS
ISHII, District Judge.
Maurice A. Mayben Jr. ("Plaintiff") brings this civil rights action against Stephen P. Barnes ("Defendant"), an employee of the Internal Revenue Service (IRS), for the violation of Plaintiff's Fifth Amendment due process rights pursuant to Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics,
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