MEMORANDUM OPINION
ELLEN SEGAL HUVELLE, District Judge.
This matter is before the Court on defendant's motion to dismiss. For the reasons stated herein, this motion will be granted.
BACKGROUND
Plaintiff, Allen C. Eliason, filed this complaint on December 21, 2007, alleging 34 boilerplate "counts" of wrongdoing by the Internal Revenue Service and requesting damages in accordance with 26 U.S.C. § 7433.
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