ORDER
OLIVER, District Judge.
Plaintiff, Joseph T. McGinness ("Plaintiff"), brings this action against Defendant, Commissioner of Internal Revenue Service ("Defendant or IRS"), pursuant to Internal Revenue Code ("I.R.C.") § 7426, seeking reimbursement of funds levied upon by Defendants. Plaintiff originally named the Commissioner of the IRS, the District Director of the IRS, Attorney General of the United States, Janet Reno, United States Attorney...
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