MEMORANDUM ORDER
DENNIS R. KNAPP, Chief Judge.
Plaintiff brings this action under the provisions of 28 U.S.C. § 1346(a)(1) and 26 U.S.C. § 7422 for the recovery of federal income taxes and interest in the amount of $84,699.40 alleged to have been erroneously and illegally assessed against and collected from plaintiff. The years involved are fiscal years ending July 31, 1965, July 31, 1966, July 31, 1967, July 31, 1968 and July 31, 1969.
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