MEMORANDUM OPINION
BENNETT, District Judge.
Plaintiff Jerome T. O'Meara ("O'Meara"), proceeding in proper person, has filed a complaint in this action against K.C. Waters ("Waters"), an employee of the Internal Revenue Service. The complaint alleges a violation of O'Meara's due process rights under the Fifth Amendment to the United States Constitution. The complaint was filed in this Court on December 15, 2005, under 28 U.S.C. § 1361. Pending...
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