MEMORANDUM AND ORDER
PLATT, District Judge.
This is an action for the refund of federal income taxes in which the plaintiff has asserted alternative grounds for relief.
Defendant, Internal Revenue Service ("IRS"), has moved pursuant to Rule 12 of the Federal Rules of Civil Procedure, to dismiss the above-titled action on the grounds that defendant is entitled to judgment on the pleadings with respect to Count One of the complaint and that this Court...
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