LECHNER, District Judge.
This is an action brought by plaintiff Ethel Finkelstein ("Ethel Finkelstein") against the United States of America (the "Government") seeking to recover the sum of $212,945.24 tendered to the Internal Revenue Service (the "I.R.S.") as a deposit in the nature of a cash bond to stop the running of interest and penalties on a potential payroll tax liability. Jurisdiction is alleged pursuant to 28 U.S.C. § 1346(a)(1). Currently before the...
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