ORDER
FORRESTER, District Judge.
This matter is before the court on Defendant's partial motion to dismiss or, in the alternative, partial motion for summary judgment [8-1, 8-2] and both Defendant's and Plaintiffs' motions to supplement [13-1, 15-1].
I. Statement of the Case
Plaintiffs John E. Clark and Catherine P. Clark brought the instant action against the United States for recovery of federal income tax and interest which...
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