MEMORANDUM OPINION
REGGIE B. WALTON, District Judge.
This is a civil action in which the plaintiffs, Lester R. and Mary L. Ramer, allege that beginning in 1997 the United States Internal Revenue Service ("IRS") disregarded various provisions of the Internal Revenue Code (the "Code" or "IRC") resulting in unlawful tax collection activity being initiated against them and the illegal taking of their property. Complaint ("Compl.") at 2, 24, 28. Although...
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