OPINION
DIAMOND, District Judge.
Before the court is defendant's motion to dismiss pursuant to Fed.R.Civ.P. 12(b)(1) plaintiff's action to recover taxes paid to defendant United States of America. Plaintiff asserts jurisdiction pursuant to 28 U.S.C. § 1346(a)(1). Defendant, in its motion to dismiss, contends this court lacks jurisdiction over the subject matter since the government has not waived its sovereign immunity and thus plaintiff lacks...
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