MEMORANDUM RULING
STAGG, Chief Judge.
Plaintiff has filed an action seeking recovery of federal income tax for 1976 and 1977 that was paid on May 1, 1984. Jurisdiction is alleged under 26 U.S.C. § 7422 and 28 U.S.C. § 1346. Plaintiff's right to the refund is predicated upon 26 U.S.C. § 1341. Presently before the court is defendant's motion to dismiss pursuant to Fed.R.Civ.P. 12(b). For reasons stated more fully hereinafter, the court holds...
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