ORDER
WOODCOCK, District Judge.
On March 23, 2004, the State of Maine (State) filed a Complaint in Kennebec County Superior Court against John W. DeVore (DeVore), a Florida resident, to collect delinquent Maine income tax; DeVore subsequently removed the case to this Court. The State filed a Motion to Remand on the grounds that this Court does not have jurisdiction over state tax law cases pursuant to the Tax Injunction Act (TIA). 28 U.S.C. § 1341....
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