MEMORANDUM AND ORDER
SAFFELS, District Judge.
This matter is before the court on defendant's motion to dismiss or, in the alternative, motion for summary judgment, and plaintiff's motion for summary judgment. This action arises out of defendant's attempt to collect on plaintiff Janet G. Hurst's ("Hurst") defaulted student loan. The United States Department of Education (USDE) sought to collect on the loan by referring the matter to the Internal Revenue Service...
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