DECISION AND ORDER
LARIMER, Chief Judge.
This is an action for recovery of federal income tax and interest allegedly erroneously assessed and collected. Plaintiffs ("the Whitneys") seek the return of monies for tax years 1986 (the first cause of action), 1987 (the second cause of action), and 1988 (the third cause of action). Presently before me is the Government's motion to dismiss the first cause of action for lack of subject matter jurisdiction...
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