MEMORANDUM OPINION
BATES, District Judge.
Before the Court is defendant's motion to dismiss the amended complaint of pro se plaintiffs Daniel E. Turner and Donna R. Turner, who—evidently in a coordinated effort with dozens of other individuals from around the country who have initiated cases in this Court based on nearly identical filings—assert that they are entitled to damages pursuant to the Taxpayer Bill of Rights ("TBOR"...
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