MEMORANDUM AND ORDER
EISELE, Chief Judge.
Pending before the Court is the motion of the defendant, United States of America, to dismiss. Plaintiff, a Nebraska corporation with its principal place of business in Piggott, Arkansas, filed this lawsuit on March 3, 1981, asking the Court to grant a preliminary injunction and to declare that the defendant had accepted its "offer of compromise" for unpaid taxes. Plaintiff has failed to pay its 1979 F.I.C.A. and...
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