ORDER
VINSON, Chief Judge.
Pending is the Government's motion for judgment on the pleadings. (Doc. 22).
I. FACTUAL BACKGROUND
This is an action for refund of interest and penalties paid by the plaintiffs, Edwin and Susan Henry, in connection with the untimely filing of their personal income tax return for taxable year 1993. The following factual allegations are set out in the complaint and are accepted as true for purposes of the motion...
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