MEMORANDUM OPINION AND ORDER
RUBEN CASTILLO, District Judge.
Frank Angiulo ("Plaintiff") brings this action pursuant to the Rehabilitation Act of 1973, 29 U.S.C. § 701 et seq. ("Rehabilitation Act"), against the United States of America ("United States"), Timothy Geithner, Secretary of Treasury ("Geithner"), the Department of Treasury ("Treasury"), and the Internal Revenue Service ("IRS") (collectively, "Defendants"). (R. 18, Second Am...
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