OPINION AND ORDER GRANTING DEFENDANT'S MOTION TO AFFIRM
ROSEN, District Judge.
I. INTRODUCTION
Plaintiff Lori Lynn Render, proceeding pro se, commenced this suit in this Court on August 14, 2002, challenging a determination by the Defendant Internal Revenue Service ("IRS") that she is liable for a Trust Fund Recovery Penalty ("TFRP") assessed against her as an officer of Renbro Corporation.
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