ORDER
SPARKS, District Judge.
Before the Court are Plaintiffs' actions for federal income tax refunds, Plaintiffs' Motion for Summary Judgment, United States of America's Motion to Dismiss and Cross-Motion for Summary Judgment, Plaintiffs' Response to Defendant's Motion to Dismiss and Cross-Motion for Summary Judgment, and United States' Reply to Plaintiffs' Response to Defendant's Motion to Dismiss and Cross-Motion for Summary Judgment. Having reviewed...
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