MEMORANDUM
McCLURE, District Judge.
BACKGROUND
On March 25, 1991, plaintiffs Robert E. Birth and Lorraine Birth, his wife, proceeding pro se, commenced this civil action against a myriad of defendants alleging numerous acts committed under color of federal and state law resulting in the deprivation of rights secured by the Constitution of the United States. Although the Births have a long and troubled history with the Internal Revenue Service ...
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