MEMORANDUM AND ORDER
MacLAUGHLIN, District Judge.
This matter is before the Court on the parties' cross motions for summary judgment. The issue presented is whether the plaintiff, a church-affiliated, tax-exempt organization, is exempt from filing annual informational tax returns pursuant to 26 U.S.C. § 6033.
FACTS
The plaintiff, Lutheran Social Service of Minnesota, is a separately incorporated, non-profit social service agency that...
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