MEMORANDUM OPINION
COLLEEN KOLLAR-KOTELLY, District Judge.
Pro se Plaintiffs Calvin Ki Sun Kim and Chun Cha Kim (the "Kims") are tax protesters who commenced this action for unspecified monetary damages against the United States, the Commissioner of the Internal Revenue Service (the "IRS"), and a series of known and unknown IRS Agents, alleging that the IRS violated the
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