MEMORANDUM OPINION
PAUL L. FRIEDMAN, District Judge.
This matter is before the Court on defendant's motion to dismiss. The motion will be granted.
I. BACKGROUND
Plaintiff brought this action against the United States Department of the Treasury, Internal Revenue Service ("IRS"), pursuant to 26 U.S.C. § 7433 ("Section 7433") alleging the unlawful collection of taxes for tax years ending December 31, 1994 and December 31, 2001...
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