MEMORANDUM AND ORDER
WARREN, District Judge.
This action, begun on November 19, 1974, seeks to compel the District Director of the Internal Revenue Service to refund, or apply against an outstanding tax liability, an overassessment and payment of taxes for the 1965 tax year. Jurisdiction over this matter is alleged in the complaint by reason of 28 U.S.C. § 1361. The matter is presently before this Court on a motion to dismiss made by the defendant pursuant...
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