ORDER
NORGLE, District Judge.
Before the court is defendant Rolland Burris's motion to dismiss, see Fed.R.Civ.P. 12(b)(6), and plaintiff's motion for class certification, see Fed.R.Civ.P. 23. Simply stated, the named plaintiff ("plaintiff") challenges the State of Illinois' delay in processing his income tax refunds and those of others similarly situated. He alleges that the delay and the priority given to other types of state payments (i.e...
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