OPINION
CHIN, District Judge.
On March 5, 2003, two New York City police detectives arrested defendant Eva C. Temple for threats she had made toward her landlord. Temple was an employee of the Internal Revenue Service (the "IRS"), and the detectives arrested her at IRS offices in Manhattan. During the course of the arrest and as the detectives were transporting Temple to a police precinct in Queens, she threatened to initiate an audit of their tax...
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