DECISION and ORDER
MYRON L. GORDON, Senior District Judge.
Presently before the court is the motion of the United States to stay proceedings in the above-captioned action. The motion will be denied.
I. BACKGROUND
The plaintiff, Melvin Rutlin, commenced this action ["the Wisconsin action"] on June 24, 1993, seeking a refund from the United States of a $200 partial payment made by him of a penalty assessed against him by the Internal...
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