OPINION and ORDER
STANTON, District Judge.
Defendant's motion to dismiss for lack of subject matter jurisdiction is granted for the reasons that follow.
Background
On February 1, 2002, the Internal Revenue Service issued a jeopardy assessment pursuant to 26 U.S.C. § 6861 against plaintiff, Royal Denim for Import and Export, Inc., because of Royal Denim's failure to file a tax return for the tax year 1999. The IRS then issued...
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