DECISION AND ENTRY OVERRULING PLAINTIFFS' MOTION FOR A TEMPORARY RESTRAINING ORDER (DOC. # 3)
RICE, District Judge.
This litigation arises out of the efforts of the Internal Revenue Service ("IRS") to collect income taxes, which the Plaintiffs allegedly owe for calendar year 1983. On September 2, 1994, the IRS attempted to collect those taxes by issuing levies on three financial institutions, at which Plaintiffs had accounts.
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