ORDER GRANTING UNITED STATES' MOTION FOR SUMMARY JUDGMENT
TODD, District Judge.
This is a civil action brought by the Plaintiff, William M. Lea, pursuant to 28 U.S.C. § 1346(a)(1), for refund of a civil penalty allegedly erroneously assessed and collected by the Internal Revenue Service ("IRS") under 26 U.S.C. § 6701. Before the court is a motion for summary judgment on behalf of the United States. Plaintiff has responded to the motion.
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