OPINION AND ORDER
SPIEGEL, District Judge:
This Opinion will also constitute our Findings of Fact and Conclusions of Law.
This case came before this Court upon a complaint by plaintiff, Lindy J. Amyx, against the United States of America, and the United States Attorney, defendants. The complaint was brought pursuant to 26 U.S.C. § 7429, which provides for an expedited hearing in the United States District Court whenever the Internal Revenue...
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