MEMORANDUM AND ORDER
CROW, District Judge.
On July 26, 1993, Arnett commenced a civil action against the United States, essentially challenging a tax assessment made by the Internal Revenue Service (IRS). See Arnett v. United States, Case No. 93-4160-SAC. On February 18, 1994, this court entered a memorandum and order requiring Arnett to file a memorandum setting forth in detail the factual and legal basis of his contention that he had filed a claim...
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