MEMORANDUM
CARMAN, Judge:
This matter is before me on the parties' cross-motions for summary judgment and defendant's alternative motion to dismiss.
Plaintiff commenced this suit to recover the sum of $48,153.04 which was paid to the defendant as part of an overall settlement of a penalty action. Plaintiff filed a protest with respect to the payment of this sum and it was denied as being a decision that was not protestable. Defendant moves to dismiss...
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