OPINION
MARY D. FRANCE, Bankruptcy Judge.
Procedural History
Willie E. Carlisle initiated the instant adversary on February 4, 2004 by filing a Complaint by which he sought to "determine the validity of actions previously taken by the IRS in state court and in this court. Namely, Debtor sought to challenge the "validity" of a notice of levy on income and a notice of Federal tax lien that an agent of the Internal Revenue Service (IRS...
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