DECISION AND ORDER
WARREN, Senior District Judge.
Now before the Court is the defendant's, the United States of America, Motion for Summary Judgment to collect an assessment for employment tax liabilities for the first three quarters of 1992 against the Tribal Council of the Sokaogon Chippewa Community and Mr. James C. Landru, Jr. For the following reasons, the motion is
I. PROCEDURAL AND FACTUAL BACKGROUND...
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