DECISION AND ORDER
REYNOLDS, Senior District Judge.
Presently before this court is a motion for summary judgment against the plaintiff, C. Bundy, Jr., Inc. The plaintiff seeks to recover the amount of $25,011.21 paid to the Internal Revenue Service as penalties for the overstatement of tax deposits on the "Employer's Quarterly Federal Tax Return" ("941 forms"). This court's jurisdiction arises under 28 U.S.C. § 1346. The defendant United States of America...
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