MEMORANDUM AND ORDER
WARREN, District Judge.
This is a civil action brought pursuant to 28 U.S.C. § 1346(a)(1). Plaintiff seeks return of $28,688.63 additional estate tax assessed following plaintiff's failure to file the estate tax return and the estate tax by the due date. 26 U.S.C. § 6651(a)(1). Plaintiff has moved for summary judgment in his behalf, arguing that he should be excused from the penalty because his "failure [to timely file was...
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