ORDER
DORR, District Judge.
Now pending before the Court is Defendant United States of America's Motion to Dismiss (Doc. 7); Defendant United States of America's Brief in Support of Motion to Dismiss (Doc. 8); and Plaintiff's Brief in Reply to Attorney for Defendants Motion to Dismiss and Brief in Support of Motion to Dismiss (Doc. 10). The Court has also considered Plaintiff's Petition to Set Aside Decision of Collection Due Process Hearing for Lack...
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