1 Whether Internal Revenue Service (or IRS) can ABUSE ITS AUTHORITY and seize Applicant Mawule Tepe's 2022 and 2023 Tax Refund without Due process of Notification and Hearing in violation of due process under the 4th and 5th Amendment.

2 Whether IRS has a constitutional authority to take extra judicial action to seize Applicant Mawule Tepe's 2023 while the case is pending before the District Court.

3 Whether IRS has a constitutional rights and/or Authority to interpret laws on its own and to take arbitrary decision to seize Applicant Mawule Tepe's 2022 and 2023 Tax Refund (propriety) without seeking a District Court authorization and approval.

4 Whether IRS can tax Applicant Mawule Tepe's constitutional right to work and/or to engage into a labor which is right and not a privilege in violation of the 9th Amendment.

5 Whether IRS has constitutional right to levy federal income taxes on the wage earned by Applicant Mawule Tepe who is a natural person and not a Federal Government employee.

Whether the Internal Revenue Service's seizure of a taxpayer's refund without prior judicial authorization violates due process under the Fourth and Fifth Amendments