TYLER, District Judge.
Plaintiff has moved to enjoin the defendant, his agents or employees, from collecting a penalty assessment against plaintiff for certain withholding and social security taxes. The government cross moves to dismiss the complaint.
The District Director levied penalty assessments against plaintiff personally in the sum of $3,282.16. These assessments arose out of the failure of Patsy-Ann Children's Dress Corp. to pay social security and...
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