MEMORANDUM OPINION
PAUL L. FRIEDMAN, District Judge.
This complaint is one of dozens of nearly identical complaints brought in this Court by pro se plaintiffs against the United States under the Taxpayers Bill of Rights ("TBOR"), 26 U.S.C. § 7433. Plaintiff William M. Kramer filed this action against the United States on August 18, 2005. He filed an Amended Complaint on September 23, 2005 and a Second Amended Complaint on October 14, 2005...
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