MEMORANDUM AND ORDER
McHARGH, United States Magistrate Judge.
The plaintiff United States of America, pursuant to 26 U.S.C. §§ 6321, 6322, 7401, and 7403(a), filed a complaint against defendant Gerald C. Long ("Long"), for unpaid federal income tax liabilities for the years 2002 and 2004, and to enforce associated federal...
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