MEMORANDUM AND ORDER
DEARIE, District Judge.
The government has moved to dismiss plaintiffs' action for a tax refund pursuant to 26 U.S.C. § 6511(b)(2)(A). For the reasons that follow, defendant's motion is DENIED.
BACKGROUND
In 1983, the Multzmans overpaid approximately twenty-five thousand dollars in taxes to the government. A completed tax return for that year remained unsigned in their home.
For some time prior to 1983...
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