MEMORANDUM OPINION
BERYL A. HOWELL, District Judge.
The pro se plaintiff, Ruthie Michelle Swanson, sues the Internal Revenue Service ("IRS") for allegedly deducting $18,148.04 from her Social Security payments between 2006 and 2011 to satisfy an outstanding tax bill. Compl., ECF No. 1, at 1-3. The United States has moved for summary judgment under Rule 56 the Federal Rules of Civil Procedure, United States Mot. for Summ. J., ECF No. 21, and...
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