MEMORANDUM OPINION
EMMET G. SULLIVAN, District Judge.
Plaintiffs Robert and Mary Rhodes, proceeding pro se, filed the instant action against the United States alleging misconduct by the United States Internal Revenue Service ("IRS") in the collection of taxes. This case is one of a large number of virtually identical taxpayer lawsuits recently filed by putative pro se litigants in an apparent attempt to flood the federal courts with...
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