MEMORANDUM OPINION AND ORDER
JOINER, District Judge.
This case is before the Court on plaintiff's motion for a preliminary injunction, and on the motions of all four defendants to dismiss and for attorney's fees. For the reasons stated herein, plaintiff's motion is denied, and the motions of the defendants are granted.
The facts in this case are undisputed. Plaintiff filed a W-4 form indicating that he would not incur any federal income
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