OPINION
GOETTEL, District Judge:
Plaintiffs Leonard and Joyce Greene are suing the United States for a refund of a total of approximately $2.8 million in taxes, interest and penalties assessed by the Internal Revenue Service ("IRS") in connection with their tax returns for the years 1984 through 1987. The parties have cross-moved for summary judgment.
BACKGROUND
The pertinent facts of this case are not disputed. In the early...
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