MEMORANDUM AND ORDER
WEBBER, District Judge.
This matter is before the Court on Defendant's Motion to Dismiss [doc. # 46] and Defendant's Motion for Summary Judgment [doc. #46]. Plaintiff has filed his Acquiescence in Defendant's Limited Motion to Dismiss, indicating that he consents to the motion to dismiss filed by the Government. Therefore, Plaintiff's claim for tax refund relative to the 1993 tax year will be dismissed based on the fact that Plaintiff...
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