MEMORANDUM AND ORDER ON DEFENDANT'S MOTION TO DISMISS
SKINNER, District Judge.
This is an action to recover monies paid to the Internal Revenue Service by a taxpayer who erroneously assumed that she was personally liable for the taxes of a corporation of which she was an officer and shareholder. The plaintiff bases jurisdiction on 28 U.S.C. § 1346(a)(1). The United States moves to dismiss the complaint, arguing that the plaintiff has no standing to...
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