KING, P.J., for the Court:
¶ 1. This dispute arises from the institution of an Internal Revenue Service tax lien against the wages of Evelyn Moffett, who was employed by the Jones County Junior College. The Moffetts sought damages from the College for honoring the tax lien, and from Sullivan for allegedly providing the College with legal advice on this issue. The Moffetts theorized that their
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