REPORT AND RECOMMENDATION
KATHERINE P. NELSON, Magistrate Judge.
This interpleader action is before the Court on a motion (docs. 24-25) filed by the United States on behalf of the Department of Treasury and Internal Revenue Service, one of the named defendants herein, to dismiss this action for lack of both personal and subject matter jurisdiction. The United States also seeks to have all funds deposited by the plaintiff in this case, namely $94,478.02 ...
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