MEMORANDUM OPINION
HUVELLE, District Judge.
Plaintiff Herman Alphonse Wesselman has filed a pro se complaint raising forty-one boilerplate "counts" that "defendant, through principals, officers, agents, and/or employees of [the] Internal Revenue Service" ("IRS") has "disregard[ed]" the Internal Revenue Code. (E.g., Compl. at 4.) For each count, plaintiff seeks "damages in accordance with [26 U.S.C. §] 7433."
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