MEMORANDUM AND ORDER
HURLEY, Senior District Judge:
The United States of America ("plaintiff" or the "government") commenced this action against defendant Rodney Michel ("defendant") seeking to collect unpaid internal revenue taxes through the judicial enforcement of an Internal Revenue Service ("IRS") levy. The Court held a final pretrial conference and scheduled a bench trial to commence on January 9, 2012. By Order dated January 3, 2012, however, the...
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