MEMORANDUM OPINION AND ORDER
SHADUR, District Judge.
John Drake II ("John") sues the United States under 28 U.S.C. § 1346(a)(1), claiming the Internal Revenue Service ("IRS") overassessed his income tax liability for 1982 and 1983. John has paid the assessed taxes and seeks a refund (see 26 U.S.C. §§ 6532(a) and 7422(a)).
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