MEMORANDUM OPINION
LEON, District Judge.
Plaintiffs Stacy N. Davenport and Sharon L. Dubble Davenport filed the instant action against the United States alleging misconduct by the Internal Revenue Service in the collection of taxes. Plaintiffs seek a "[r]efund of all unassessed taxes, return of all seized property, [and] return of all levied funds" (Compl.¶ 37) pursuant to the Taxpayer Bill of Rights ("TBOR"), 26 U.S.C. § 7433, and an order...
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