MEMORANDUM OPINION
HENRY H. KENNEDY, JR., District Judge.
Paul Keohane brings this suit against the United States seeking damages resulting from an allegedly unlawful levy the Internal Revenue Service ("IRS") placed on Keohane's Social Security payments. Before the Court are the parties' cross-motions for summary judgment [## 18, 19]. Upon consideration of the motions, the oppositions thereto, and the entire record of this case, the Court concludes that...
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