ORDER
DiCLERICO, Chief Judge.
The plaintiff, Lockheed Sanders, Inc. ("Lockheed"), brought an action against the United States to recover federal income taxes and interest for the taxable years ending June 30, 1965, 1968, 1974, 1977, 1978, and 1982. Jurisdiction is based upon 28 U.S.C.A. § 1346(a)(1) (West 1993). The United States moves for dismissal or, in the alternative, for summary judgment (document no. 13). The parties agree that the motion...
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