ORDER REGARDING MOTION TO DISMISS
READE, District Judge.
I. INTRODUCTION
This matter is before the Court pursuant to Defendant Iowa Department of Revenue and Finance's (the "Department") Motion to Dismiss (docket no. 4). The Court held a hearing on the Motion to Dismiss on November 19, 2003. Plaintiff was personally present. The Department was represented by Assistant Attorney General Marcia Mason.
On March 6, 2003, pro se
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