INGRAHAM, District Judge.
This case is before the court on the defendants' motion to dismiss the complaint for failure to state a cause of action for which relief may be granted.
Plaintiff, Daniel J. Mulcahy, filed suit to restrain and enjoin the defendants from filing federal tax liens against plaintiff in accordance with 26 U.S.C.A. § 6323, and to obtain an abatement of assessments issued against him out of which the federal tax liens might develop...
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