MEMORANDUM OPINION
ROBERT L. WILKINS, District Judge.
Pro se Plaintiffs Richard Philip Kaufman and Michael Norley have filed this "Complaint on Contract and Promise on Value (Sweat Equity) Loaned" purportedly as relators on behalf of "The People of the State of Pennsylvania." Plaintiffs have named more than 60 Defendants, including the Internal Revenue Service ("IRS"), the Secretary of the Treasury, the chairman of the Federal Reserve, the...
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