MEMORANDUM OPINION
CONTI, District Judge.
This is a suit for unpaid federal income taxes. On June 14, 2010, plaintiff the United States of America ("government" or "plaintiff"), filed a complaint against defendants John and Marsha Zarra (the "Zarras" or "defendants") pursuant to 26 U.S.C. § 7403(a) (the government may file a civil action where there has been a refusal or neglect to pay any tax). On August 11, 2010, the government filed an amended complaint...
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