NORTHROP, Senior District Judge.
The plaintiffs bring this action under I.R.C. § 7422 seeking an order directing the United States to refund a portion of their 1982 and 1983 paid taxes. Plaintiffs claim that the portion of their taxes going to foreign security assistance to the government of El Salvador and to Nicaraguan rebel groups in armed opposition to the Marxist-Leninist Sandinista regime was illegally assessed and spent in violation of the Foreign Assistance...
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